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Practical Income Manual 2022.


Due to personal and family circumstances

Relative to habitual residence

By donations and donations

Other deductible concepts

  • For family care: descendants under 3 years of age, ascendants over 70 years of age and people with disabilities.
  • For foster care of minors.
  • For daycare expenses.
  • For single-parent families.
  • By birth and adoption of children.
  • For daycare expenses for taxpayers who reside in rural areas of Cantabria at risk of depopulation. 
  • For renting a habitual residence by young people, the elderly or people with disabilities.
  • For improvement works in housing owned by the taxpayer or in the building in which the home is located.
  • For leasing of homes located in areas of Cantabria at risk of depopulation (tenant deduction).
  • By donations to foundations or to the Cantabria Coopera Fund or to Associations that pursue support for people with disabilities among their purposes.
  • For investments or donations to Social Economy entities established in Cantabria.
  • By investment in the acquisition of shares or participations in new or recently created entities.
  • For illness expenses.
  • For the expenses incurred when moving the habitual residence to an area of Cantabria at risk of depopulation due to employment or self-employment reasons.
  • To mitigate the impact of inflation on the acquisition of basic products in 2022.