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

For childcare expenses for taxpayers who have their habitual residence in municipalities affected by the risk of depopulation in Cantabria

Regulations: Art. 2.11.2 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 maximum limit of the deduction

  • 30 percent of the amounts paid in the tax period for childcare expenses for children or adopted children.

  • The deduction limit will be 600 euros per year per child under three years of age.

Requirements and other conditions for the application of the deduction

  • That the taxpayer's main residence is located in municipalities affected by the risk of depopulation in Cantabria.

    Attention: 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). 

    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 persons or entities that provide daycare services.

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

  • If there is more than one taxpayer entitled to the deduction, the deduction will be prorated according to the expenses justified by each taxpayer without jointly exceeding the maximum deduction amount (600 euros per year), except in the case of a married couple living together, where they may deduct 50% each in their individual tax returns.

I incompatibility

This deduction is incompatible with the application of the regional deduction "For childcare expenses".

The deduction for childcare expenses depends on where the taxpayer has their habitual residence in the 2025 tax year: If it is in a municipality affected by the risk of depopulation in Cantabria, this deduction will be applied to all expenses of the year and if your usual residence, as defined in the IRPFABBR, is outside these municipalities, it can be deducted according to the regulations in article 2.8 of Legislative Decree 62/2008.

Therefore, in the exceptional case that one of the spouses resides (or has resided in the year) in a municipality affected by the risk of depopulation in Cantabria and the other does not, in the joint declaration both deductions could be combined so that each spouse would apply the deduction corresponding to the place where their habitual residence is located.