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Practical manual for Income Tax 2023.

For rental of habitual residence by young people, the elderly and people with disabilities

Regulations: Art. 2.1 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 maximum limits of the deduction

  • 10% of the amounts paid in the tax period for the rental of the habitual residence

    The deduction will be made by the holder or holders of the lease contract.

    In the case of marriage, regardless of the matrimonial property regime, only the amounts paid by the spouse who signed the lease contract and, consequently , will be deductible. ##2##The amounts paid by the spouse who does not appear in the contract do not give the right to said deduction because he is not a tenant. See in this regard the Supreme Court Judgment No. 220/2009, of April 3 (Civil Division), issued in cassation appeal No. 1200/2004 ( ROJ : STS 2464/2009).

  • The maximum deduction limit will be:

    • - 300 euros per year in individual taxation.

    • - 600 euros annually in joint taxation, it being necessary for at least one of the declarants to meet the requirements for the application of the deduction discussed below .

Requirements and other conditions for the application of the deduction

  • Be under 35 years of age, 65 or older, or be a person with a physical, mental or sensory disability with a degree of disability equal to or greater than 65% in accordance with the scale referred to in article 354 of the consolidated text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of October 30 ( BOE of October 31).

    For the purposes of accrediting the degree of disability, take into account the Sole Additional Provision of Legislative Decree 62/2008, of June 19, whose regulation is similar to that established in article 72 of the Personal Income Tax Regulations .

  • 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:

    • - 22,946 euros in individual taxation.

    • - 31,485 euros in joint taxation.

  • That the amounts paid in rent exceed 10 percent of the taxpayer's income.

Deduction base

The basis of this deduction will be constituted by the amounts justified with an invoice or receipt paid, by credit or debit card, bank transfer, nominative check or deposit into accounts in credit institutions, at persons or entities that are landlords of the home .

Under no circumstances , will amounts paid through cash deliveries give the right to practice this deduction.

Note: Taxpayers entitled to the deduction must complete the section "Additional information to the regional deduction for leasing of Andalusia, Principality of Asturias, Balearic Islands, Canary Islands, Cantabria, Castilla-La Mancha, Castilla y León, Catalonia, Extremadura, Galicia, Madrid , Region of Murcia, La Rioja and Comunitat Valenciana" of Annex B.8 of the declaration in which, in addition to the data necessary to quantify the deduction, the NIF / must be stated NIE ##2##of the landlord of the home and, if it exists, of the second landlord or, where applicable, if a NIF from another country has been entered, it will be marked an X in the corresponding box.

Incompatibility

This deduction is incompatible with the application of the deduction "For rental contracts of homes located in areas of Cantabria at risk of depopulation and that constitute or will constitute the tenant's habitual residence" provided for in article 2.11.1 of Legislative Decree 62 /2008 and discussed below.

Incompatibility refers to the fact that both deductions are applied to the same property.