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

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)

Regulations: Art. 2.11.1 Text Consolidated 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 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 Law of PIT and Article 41a of its Regulations.

  • The maximum deduction amount will be:

    • - 600 euros in individual taxation.

    • - 1,200 euros in joint taxation.

Requirements and other conditions for the application of the deduction

  • That the rented property is located in municipalities affected by the risk of depopulation in Cantabria.

    Note: It is understood that those municipalities included in the order approving the delimitation of municipalities affected by the risk of depopulation in Cantabria, approved by the Ministry responsible for depopulation, meet this requirement.

    For these purposes, the Order must be taken into account.PRE/1/2025, of January 2, which approves the Delimitation of Municipalities Affected by Risk of Depopulation in Cantabria(BOC 03-01-2025). 

  • That the rented property 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 Law of IRPFABBR.

  • The basis for the deduction will be the amounts justified with invoices or receipts and paid by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions to the landlord of the home.

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

Incompatibility

This deduction is incompatible with the application of the regional deduction "For the rental of habitual residence by young people, the elderly and people with disabilities."

Incompatibility refers to the fact that because the same house both deductions apply.

Note: Once the information necessary for its calculation has been entered by the taxpayers entitled to the deduction, it will be automatically transferred to the section "Additional information to the regional deduction for the rental of homes located in areas of Cantabria with demographic challenge" of Annex B.12 of the declaration.