Autonomous Community of Cantabria

For renting a habitual residence for people over 65 years of age

Regulations: Art. 2.1 Consolidated Text of the Law on Fiscal Measures regarding taxes transferred 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

• 10% of the amounts paid in the tax period for the rental of the primary residence.

  The deduction will be made by the owner or owners of the lease contract.

• The maximum deduction limit will be:

  • 300 euros per year in individual taxation.

  • 600 euros per year in joint taxation , this being necessary for at least one of the taxpayers to meet the requirements for the application of the deduction .

Requirements and other conditions for the application of the deduction

• Be 65 years old or older.

• That the sum of the general taxable base and the savings taxable base, sum of the boxes [0500] and [0510 ] of the declaration, reduced by the personal and family minimum , box [0520] , is less than than:

  • 22,946 euros in individual taxation.

  • 31,485 euros in joint taxation.

• That the amounts paid for rent exceed 10% of the taxpayer's income.

Deduction base

The basis of this deduction will be constituted by the amounts justified by means of the corresponding invoice and proof of payment, which cannot be in cash, at the persons or entities that are landlords of the home.

Incompatibility

This deduction is incompatible with the application of the deduction "For rental contracts of homes located in areas of Cantabria at risk of depopulation and that constitute or will constitute the tenant's habitual residence."

The incompatibility refers to the fact that both deductions are applied to the same home.

For family care

Regulations: Art. 2.2 Consolidated Text of the Law on Fiscal Measures regarding taxes transferred by the State, approved by Legislative Decree 62/2008, of June 19, by the Autonomous Community of Cantabria

Deduction amount

100 euros for each ascendant over 70 years of age or, whatever their age, if it is a person with a degree of physical, mental or sensory disability equal to or greater than 65%, whether the relationship is by consanguinity or affinity.

Requirements for applying the deduction

• That the ascendant lives more than 183 days of the calendar year with the taxpayer . 

• That the ascendant does not have gross annual income exceeding 6,000 euros .

  In cases of disability, the limit will be 1.5 times the IPREM (Limit for 2023: €8,400 x 1.5 = €12,600).