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

For expenses incurred when moving one's usual residence to a municipality affected by the risk of depopulation in Cantabria for work-related reasons, whether employed or self-employed

Regulations: Art. 2.11.3 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 scope of application of the deduction

500 euros, in the tax period in which the change of residence occurs and in the following one.

Maximum deduction limit

The amount of the deduction may not exceed the autonomous part of the total quota derived from income from work and economic activities of the year in which the deduction is applicable.

In the event that both spouses generate the right to the deduction, in joint taxation, the maximum limit of the deduction is unique for the declaration as a whole, so its determination will be made taking into consideration the set of income from work and economic activities obtained by both spouses and will be applied to the total amount of the deduction (1,000 euros).

Particularities in case of joint taxation

In the case of joint taxation, the deduction of 500 euros will be applied, in each of the tax periods in which the deduction is applicable, for each of the taxpayers who transfer their residence under the terms previously commented, with the limit of the autonomous part of the full quota from income from work and economic activities that corresponds to the taxpayers who generate the right to apply the deduction.

Requirements for applying the deduction

  • That the transfer of habitual residence from any point in Spain to a municipality affected by risk of depopulation in Cantabria come motivated by the accomplishment of a work activity, either employed by others or self-employed.

    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.

  • To consolidate the right to the deduction, the taxpayer must remain in the new habitual residence during the year in which the transfer takes place and the following three years.

Loss of the right to the deduction made

Failure to comply with of requirements will result the loss the tax benefit, in which case the taxpayer must add to the net regional or complementary tax accrued in the year in which the requirements were not met, all the deductions unduly applied, plus the late interest referred to in article of the .

Regarding the LGT see Law 58/2003, of December 17, General Tax Law.