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Practical Guide to Income Tax 2025. Part 2. Autonomous community deductions

Autonomous Community of Cantabria

Taxpayers who in 2025 had their habitual residence in the territory of the Autonomous Community of Cantabria may apply the following regional deductions:

  1. For rental of habitual residence by young people, the elderly and people with disabilities
  2. For family care
  3. For improvement works
  4. By donations to foundations or to the Cantabria Coopera Fund or to Associations that pursue support for people with disabilities among their purposes.
  5. For foster care of minors
  6. By investment in the acquisition of shares and social participations of new or recently created entities
  7. For illness expenses
  8. For daycare expenses
  9. For single-parent families
  10. By birth or adoption of children
  11. For the rental of housing located in municipalities affected by the risk of depopulation in Cantabria that constitutes or will constitute the tenant's main residence (deduction for the tenant)
  12. For childcare expenses for taxpayers who have their habitual residence in municipalities affected by the risk of depopulation in Cantabria
  13. For expenses incurred when moving one's usual residence to a municipality affected by the risk of depopulation in Cantabria for work-related reasons, whether employed or self-employed
  14. For relocation expenses related to studies in municipalities affected by the risk of depopulation in Cantabria
  15. Due to habitual residence in a municipality affected by the risk of depopulation in Cantabria
  16. For investments or donations to Social Economy entities established in Cantabria
  17. For education expenses
  18. For domestic help
  19. For investments from new taxpayers from abroad
  20. To compensate for the travel and accommodation expenses of new residents in Cantabria
  21. For the leasing of empty homes