To compensate for the travel and accommodation expenses of new residents in Cantabria

Regulations: Art. 2.16 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 and maximum limits of the deduction

• In general: he 10 percentof the bills that are generated for the taxpayer as a consequence of transfer from their tax domicile to Cantabria, with a annual maximum of 1,000 euros per taxpayer.

• When the transfer is for work reasons: he 25 percentof the bills that are generated for the taxpayer as a consequence of transfer from their tax domicile to Cantabria, with a annual maximum of 1,500 euros per taxpayer.

  In case of transfer set to Cantabria from a marriage by work-related reasons of only one of the spouses The relocation of the remaining spouse will be considered to have had a similar motivation.

  Attention : in joint taxation each taxpayer will apply the percentage and the limit of the deduction that corresponds to you based on your personal circumstances.

  For the purposes of this deduction, the following shall be considered expenses generated as a result of the change of address the following:

  1. Travel and moving expenses necessary for the establishment of the taxpayer and the members of his family unit in Cantabria.

     The concept of family unit will be the one contemplated in the regulations governing the IRPFABBR. In the case of individual taxation of the members of a de facto union, the family unit that may hypothetically correspond to each of the taxpayers will be taken into account.

  2. Expenses related to schooling in Cantabria of the descendants of the taxpayer during the stages corresponding to compulsory education and high school.

     They are included within the descendants of the taxpayer those united to it by affinity,byreason for guardianship or foster care either by court order of guardianship and custody. 

  3. Expenses for renting the taxpayer's main residence in Cantabria, as well as the expenses arising from the contracting of services or supplies linked to it, not including the cost of the service or supply.

Requirements for applying the deduction

• That the taxpayer move your usual residence to Cantabria from another Autonomous Community.

  The deduction is also applicable to taxpayers who have moved their habitual residence to Cantabria from the autonomous cities of Ceuta and Melilla, but not to taxpayers who have moved from abroad.

• That the taxpayer has not had their habitual residence in Cantabria during the 4 years prior to the date of the transfer.

• That the taxpayer maintain your habitual residence in Cantabria for at least the 3 years immediately following the acquisition of resident status.

• That the taxpayer has satisfied effectively the expenses generated as a result of the change of residence.

  In the case of marriages under a community property regime, the amounts paid by the community property will be understood to be attributed to the spouses in equal parts.

Time frame and outstanding balances for application

• The deduction It will apply in the tax period in which the status is acquired. resident common in the territory of Cantabriaand during the next 3.

  A taxpayer who acquired the status of habitual resident in Cantabria in 2024 and that it complies with all other legally established requirements and conditions You may apply the deduction in each of the 3 subsequent tax periods (2025, 2026 and 2027) by the bills that are generated for him in each of those periods as a result of his move to Cantabria. Had the transfer taken place during the exercises 2022 either 2023 The taxpayer may apply the deduction in relation to expenses generated in 2025, in the first case, and in 2025 and 2026 in the second.

• In the event that there is insufficient regional tax liability to apply the full amount of the deduction generated in each period, the amount not deducted may be offset exclusively in the 4 next exercises.

  If there are deductible amounts pending application generated in previous years, they will be applied first, giving priority to rights acquired previously.

Order of application of the deduction

This deduction, as well as any amounts remaining to be offset in future tax years, It will reduce the full regional quota first..

Loss of the right to deductions made

The loss of residence in Cantabria during the period of obligation to maintain habitual residence will result in the loss of the applied deduction.

The right to the applied deduction will not be lost when the loss of residence in Cantabria has been caused by the death of the taxpayer.