Due to habitual residence in a municipality affected by the risk of depopulation in Cantabria

Regulations: Art. 2.11.5 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 limit of the deduction

• He 20 percent of the full regional quota.

• He maximum limit of the deduction will be 500 euros.

Requirements and other conditions for the application of the deduction

• That the taxpayer be under 40 years old on the tax accrual date.

• That his habitual residence during all year round is located in a municipality affected by 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.

• In case of joint taxation The deduction will be applicable to each taxpayer who meets the established requirements.