Skip to main content
Practical Income Manual 2022.

To mitigate the impact of inflation on the acquisition of basic products in 2022

Regulations: Art. 2.13 Consolidated Text 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

Deduction amount

  • 100 euros in individual taxation.

  • 200 euros in joint taxation.

Requirements for the application of the deduction.

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 [520], is less than

  • - 22,946 euros in individual taxation.

  • - 31,485 euros in joint taxation.

Temporal scope of application of the deduction

Taxpayers will be able to apply this deduction only during the 2022 tax period.

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, adds this new deduction for the 2022 period.