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Practical manual for Income Tax 2024. Part 2. Autonomous community deductions
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For family care

Regulations: Art. 2.2 Text Consolidated Law on Fiscal Measures in the area of taxes assigned by the State, approved by Legislative Decree 62/2008, of June 19 , by the Autonomous Community of Cantabria

Amount of deduction

100 euros for each of the following family members, whether related by blood or affinity:

  • Descendant under 3 years old .

  • Ancestor over 70 years old .

  • Ascendant, descendant, spouse or sibling with a degree of physical, mental or sensory 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).

Attention: It should be recalled that the Second Additional Provision of the Consolidated Text assimilates to the status of spouses the members of de facto couples whose union meets the requirements established in Law 1/2005, of May 16, on de facto couples of the Autonomous Community of Cantabria, and are registered in the Registry of De Facto Couples of the Autonomous Community of Cantabria or similar registries established by other Public Administrations of the Spanish State, of countries belonging to the European Union or the European Economic Area, or of third countries.

-For a descendant under 3 years of age with a disability level equal to or greater than 65% , a deduction of 100 euros per descendant and another 100 euros per disability will be applied. Similarly you can proceed with the ascendants .

Requirements for applying the deduction

  • That the ascendant, descendant, spouse or sibling lives with the taxpayer for more than 183 days of the calendar year. Children under three years of age are exempt from compliance with this requirement.

  • That the descendant or ascendant does not have gross annual income exceeding 6,000 euros . In cases of disability of an ascendant, descendant, spouse or sibling, the limit will be 1.5 times the Public Indicator of Income for Multiple Effects (IPREM).

    The amount of the annual IPREM for the 2024 financial year is 8,400 euros.

Remember: If the above requirements are met, the person will be entitled to apply the deduction, even if the relationship is by affinity.

Incompatibility

  • This deduction is incompatible with the application of the regional deduction “For birth or adoption of children” when both refer to the same children , unless they are children under 3 years of age with a degree of physical, mental or sensory disability equal to or greater than 65%.

    The incompatibility with the deduction "For birth or adoption of children" will operate in the year of birth or adoption and in the two subsequent years , unless the children are under 3 years of age with a degree of physical, mental or sensory disability equal to or greater than 65%.

  • In no case will this incompatibility exist for ascendants over seventy years of age or for ascendants, descendants, spouses or siblings with a degree of physical, mental or sensory disability equal to or greater than 65%.