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Specific manual for Income Tax 2024 for people over 65 years of age
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Autonomous Community of Cantabria

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

Regulations: Art. 2.1 Revised Text of the Law on Fiscal Measures in the area of 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 habitual residence.

  • The deduction will be made by the holder or holders of the lease contract.

  • The maximum deduction limit will be:

    • €300 per year in individual taxation.

    • €600 per year in joint taxation , for which at least one of the declarants must meet the requirements for applying the deduction .

Requirements and other conditions for the application of the deduction

  • Be 65 years of age or older.

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

Deduction base

The basis for this deduction will be the amounts justified by the corresponding invoice and proof of payment, which may not be in cash, to the persons or entities that are landlords of the home.

Incompatibility

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

Incompatibility refers to the fact that both deductions are applied to the same property.

For family care

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

Amount of deduction

€100 for each ascendant over 70 years of age or, regardless of their age, if they are a person with a degree of physical, mental or sensory disability equal to or greater than 65%, whether the relationship is by blood or marriage.

Requirements for applying the deduction

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

  • That the ascendant does not have gross annual income greater than €6,000 .

In cases of disability, the limit will be 1.5 times the IPREM (Limit for 2024: €8,400 x 1.5 = €12,600).

Incompatibility

This deduction is incompatible with the application of the regional deduction "For the birth or adoption of children" when both refer to the same children, unless the children are under 3 years of age with a physical, mental, or sensory disability equal to or greater than 65%. The incompatibility with the "For birth or adoption of children" deduction will apply in the year of birth or adoption and in the two subsequent years, unless the children are under 3 years of age with a physical, mental, or sensory disability equal to or greater than 65%. 

In no case will this incompatibility exist for ascendants over seventy years of age or for ascendants, descendants, spouse or siblings with a degree of physical, mental or sensory disability equal to or greater than 65%.

For domestic help

Regulations: Art. 2.14 Consolidated 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 and maximum limit of the deduction

20% of the amount paid by the taxpayer in the tax period corresponding to the annual contribution to the Special System for Domestic Employees of the General Social Security Regime of a family domestic employee, with the deduction limit of €300 per year.

Requirements and other conditions for the application of the deduction

The taxpayer must be the owner of the family home , in accordance with the provisions of the regulations governing the special system of the general Social Security regime for domestic employees and both the taxpayer or, where applicable, his or her spouse or partner registered in the Registry of de facto couples of the Autonomous Community of Cantabria, must be 75 years of age or older .

The domestic employee must perform his or her duties at the address that constitutes the habitual residence of the employer or employer .

The affiliation in Cantabria to the Special System mentioned above, of the employed person ## must be registered with the General Treasury of Social Security ##2##.

In the event that individual declaration is chosen, only the person listed as employer in the General Treasury of Social Security will be eligible for this deduction.

If both spouses or members of the de facto couple have registered as employers ## , only one employed person can claim deductions, and the amount of the deduction can be prorated between them.