For travel expenses due to studies in municipalities in rural areas of Cantabria classified as having a demographic challenge

Regulations: Art. 2.11.4 Revised Text of the 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

200 euros for each child who meets the requirements specified in the following section.

Requirements and other conditions for the application of the deduction

• That the habitual residence of the taxpayer is located in municipalities in rural areas of Cantabria with a 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 /11/2024, of June 27, approving the list of municipalities that have the status of rural area of Cantabria with a demographic challenge for the year 2024 ( BOC 05-07-2024) must be taken into account.

  To determine the concept of habitual residence in the territory of an Autonomous Community the provisions of article 72 of the Income Tax Law will apply.

• That their children study high school , vocational training or university studies outside the municipality .

• That the descendants who generate the right to the deduction:

  • - Be under 25 years old.

  • - They have not obtained annual income in the fiscal year for an amount greater than 8,000 euros .

• In the case of individual taxation the deduction will be prorated in half to each parent .

  The apportionment of deduction will be applied to the parent with the right to apply it , when the remaining parent does not reside in a municipality in rural areas of Cantabria with a demographic challenge and therefore does not have the right to apply it.