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

For the leasing of empty homes

Regulations: Art. 2.17 Consolidated Text of the Law on Fiscal Measures in matters of taxes ceded by the State, approved by Legislative Decree 62/2008, of June 19, by the Autonomous Community of Cantabria

Amount of deduction

500 euros for each of the real estate properties intended for housing rental.

Temporal scope of application of the deduction

The deduction is applicable in the formalization exercise of the corresponding contract lease.

Requirements and other conditions for the application of the deduction

  • Taxpayers will be able to apply the deduction owners either usufructuaries of empty homes, during at least one year prior to the celebration of a residential lease agreement subject to Law 29/1994, of November 24, on Urban Leases.

    Clarifications:

    • - A dwelling will be considered to be located empty when it is not inhabited, leased, in use, or affects economic activities, regardless of whether an imputation of real estate income must be made for it under the terms of art. 85 of the Law of IRPFABBR.

    • - The calculation of previous year It is carried out from date to date, taking as a reference the celebration of the lease agreement and without referring at any time to tax periods.

  • The lease agreement must have effective duration of at least three .

    However, the right to the deduction will not be lost if the lease agreement has a duration of less than three years when the property becomes a rental expectation situation and is again the subject of a new residential lease agreement within the period of six months from the end of the previous agreement , provided that the sum of the duration periods of the lease agreements is at least three years .

    He death The taxpayer's failure to comply with the aforementioned 3-year period will not result in the loss of the right to the deduction claimed.

  • The tenant of the dwelling may not be the spouse or a relative , by blood or marriage, up to the third degree inclusive, of the taxpayer.

    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.

  • He monthly price of renting the home, including its annexes, It cannot exceed 1,000 euros.

    He monthly price One thing to keep in mind is the established for the first year of the contract (regardless of whether it may be subsequently updated by means of some type of reference or coefficient), without adding to it any expenses that may be passed on to the tenant (utilities, community expenses...)

  • Only those who are eligible to apply this deduction taxpayers who own a maximum of 3 homes.

    In the case of joint taxation, ownership will be valued individually for each taxpayerIt is possible that the deduction may be available for vacant properties rented out and owned by one of the spouses (for respecting the previous limit) but not for those of the other spouse (for exceeding the limit of 3 homes/taxpayer).

    For this purpose, all those housing in which, on the tax accrual date, the taxpayer has some participation (total or partial) as owner or usufructuary, regardless of whether any of them are intended to satisfy their own housing needs or may be excluded from the scope of the deduction.

  • The amount of the deduction will be prorated based on the percentage of ownership interest in the property .

    He apportionment The amount of the deduction must be made in both cases of full ownership as in those of usufruct (the deduction does not apply to bare owners in any case), regardless of whether one of the co-owners may not be entitled to its application.

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 of the Canary Islands for putting homes on the rental market for main residences, of Cantabria for the rental of empty homes, of Extremadura for landlords of empty homes and of Galicia and Madrid for the rental of empty homes" of Annex B.13 of the declaration.