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

For relocation expenses related to studies in municipalities affected by the risk of depopulation in Cantabria

Regulations: Art. 2.11.4 Revised Text 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 of deduction

200 euros for each child who meets the requirements specified in the following section.

Requirements and other conditions for the application of the deduction

  • That the habitual residence the taxpayer 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). 

    To determine the concept of habitual residence in the territory of an Autonomous Community, the provisions of Article 72 of the Law of IRPFABBR.

  • That their children study high school , vocational training or university studies outside the municipality .

  • That the descendants who generate the right to the deduction:

    • - Be under 25 years old.

    • - They have not obtained annual income in the fiscal year for an amount greater than 8,000 euros .

  • In the case of individual taxation the deduction will be prorated in half to each parent .

    The prorration of the deduction to the parent entitled to its application, when the remaining parent does not reside in a municipality affected by the risk of depopulation in Cantabria and therefore does not have the right to its application.