For birth or adoption of a child
Regulations: Art. 2.10 Text Recast of the Law on Fiscal Measures regarding taxes transferred by the State, approved by Decree Legislative 62/2008, of June 19, by the Autonomous Community of Cantabria
150 euros for each child born or adopted during the 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, raises the limit of the right to this deduction for the period 2022, from 100 to 150 euros.
Requirements for applying the deduction
The deduction will correspond to the taxpayer with whom the child born or adopted lives on the date of tax accrual (normally, December 31).
There is no right to the deduction for a child who has died in the year, on a day other than December 31, as there is no cohabitation with him on the date the tax accrues.
That the sum of the general taxable base and the savings taxable base, sum of the boxes  and  of the declaration, reduced by the personal and family minimum, box [ 0520], is less than 31,485 euros.
When more than one person is entitled to the application of the deduction, the amount will be prorated equally in the declaration of each of them.