For single-parent families
Regulations: Art. 2.9 Text Revised Law on Fiscal Measures in the area of taxes transferred by the State, approved by Legislative Decree 62/2008, of June 19, by the Autonomous Community of Cantabria
Amount of deduction
300 euros per year for the head of a single-parent family.
Note: Please note that the Fourth Additional Provision of Cantabria Law 11/2022, of December 28, on Fiscal and Administrative Measures ( BOC 12-29-2022), as a result of the economic situation arising from the conflict in Ukraine, which has triggered an increase in prices, raises the limit of the right to this deduction for the period 2022, from 200 to 300.
Requirements and other conditions for the application of the deduction:
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In the cases of legal separation or when there is no marital bond , the single-parent family will be considered to be formed by the mother or father and the children who live with one or the other and who meet any of the following requirements :
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Minor children , except those who, with the consent of their parents, live independently of them.
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Adult children who before January 1, 2022 had been judicially declared incapacitated, subject to extended parental authority or rehabilitated a.
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Adult children for whom representative guardianship has been judicially declared .
Please note that, as of the entry into force of Law 8/2021 amending the Civil Code, the references made to judicial incapacity are extended to judicial resolutions establishing representative guardianship of persons with disabilities.
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That the sum of the general taxable base and the savings taxable base, sum of boxes [ 0500 ] and [ 0510 ] of the declaration , reduced by the personal and family minimum, box [ 0520 ] , is less than 31,485 euros.