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Practical Income Manual 2023.

For renting a home located in areas of Cantabria with demographic challenges that constitute or will constitute the tenant's habitual residence

Regulations: Art. 2.11.1 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 limits of the deduction

  • 20 percent of the amounts paid in the tax period for the rental of a home that constitutes or will constitute your habitual residence.

    The concept of habitual residence will be that established by the twenty-third Additional Provision of the Personal Income Tax Law and article 41 bis of its Regulations.

  • The maximum deduction amount will be:

    • - 600 euros in individual taxation.

    • - 1,200 euros in joint taxation.

Requirements for applying the deduction

  • That the rented home is located in rural area with demographic challenge.

    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 /16/2023, of October 16, approving the list of municipalities be taken into account. ##3##that have the status of rural area of ​​Cantabria with demographic challenge for the year 2023 ( BOC 10-24-2023). 

  • That the rented home constitutes the habitual residence of the taxpayer .

    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 [520], 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 to the lessor of the home.

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

Incompatibility

This deduction is incompatible with the application of the deduction "For rental of habitual residence by young people, the elderly and people with disabilities" mentioned above and provided for in article 2.1 of Legislative Decree 62/2008.

The incompatibility refers to the fact that both deductions are applied to the same home.

Note: Taxpayers entitled to the deduction must complete the section "Additional information to the regional deduction for leasing Andalusia, Aragon, Illes Balears, Cantabria, Castilla y León, Catalonia, Extremadura, Galicia, Madrid, Murcia and Comunitat Valenciana" of Annex B. 8 of the declaration in which, in addition to the data necessary to quantify the deduction, the NIF / NIE of the landlord of the home must be stated and, if it exists, from the second lessor or, where applicable, if you have entered a NIF from another country, an X will be marked in the corresponding box.