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Practical Income Manual 2022.

For daycare expenses for taxpayers who have their habitual residence in rural areas of Cantabria at risk of depopulation

Regulations: Art. 2.11.2 Text Recast of the Law on Fiscal Measures regarding taxes transferred by the State, approved by Legislative Decree 62/2008, of June 19 , by the Autonomous Community of Cantabria

Amount and limits of the deduction

  • 30 percent of the amounts paid in the tax period for daycare expenses for children or adopted children.

  • The limit of the deduction will be 900 euros per year per child under three years of age.

    Note: Please note that the fourth Additional Provision of the Cantabria Law 11/2022, of December 28, on Fiscal and Administrative Measures ( BOC 12-29-2022), as a consequence of the economic situation derived 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 600 to 900 euros.

Requirements and other conditions for the application of the deduction

  • That the taxpayer's habitual residence is located in one of the rural areas of Cantabria classified as at risk of depopulation.

    Note: It is understood that those municipalities or town councils in which any of the following objective criteria are met meet this requirement:

    1. Population less than 2,000 inhabitants.

    2. Population density less than 12.5 inhabitants per square kilometer.

    3. Aging rate greater than 30 percent.

    For these purposes Order HAC /22/2022, of November 28 , which approves the list of municipalities that They have the status of Rural Area of Cantabria at risk of depopulation for the year 2022 ( BOC 07-12-2022). 

    To determine the concept of habitual residence in the territory of an Autonomous Community the provisions of article 72 of the Personal Income Tax Law will be followed.

  • That the sum of the general taxable base and the savings taxable base , sum of the boxes [0500] and [0510] of the declaration, reduced by the amount of the personal and family minimum , box [0520], is less than:

    • - 22,946 euros in individual taxation.

    • - 31,485 euros in joint taxation.

  • The basis of the deduction will be constituted by the amounts justified with invoices or receipts and paid, by credit or debit card, bank transfer, nominative check or deposit into accounts in credit institutions , the people or entities that provide daycare services.

    In no case will the amounts paid through deliveries of cash give the right to make this deduction.

  • If there is more than one taxpayer entitled to the deduction, the deduction will be prorated according to the expenses justified by each taxpayer without jointly exceeding the maximum deduction amount (900 euros per year), except for the case of marriage in community property that may be deducted at 50% each in their individual returns.

I ncompatibility

This deduction is incompatible with the application of the deduction "For daycare expenses" discussed above.

The deduction of daycare expenses depends on where the taxpayer has his habitual residence in fiscal year 2022: If it is in a municipality with risk of depopulation, this deduction will be applied for all expenses for the year and if your habitual residence, as defined in Personal Income Tax , is outside of these municipalities, It may be deducted as regulated in article 2.8 of Legislative Decree 62/2008.

Therefore, in the exceptional case that one of the spouses resides (or has resided during the year) in an area of Cantabria at risk of depopulation and the other does not, in the joint return both deductions could be combined in such a way that each spouse will apply the deduction corresponding to the place where your habitual residence is located.