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Specific guide for Income Tax 2025 for people over 65 years of age

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

  • He 10 percent of the amounts paid in the tax period for the rental of the main residence.

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

  • The maximum deduction limit will be:

    • 300 euros per year in individual taxation.

    • 600 euros 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 as rent exceed 10 percentof 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 regional deduction "For the rental of homes located in municipalities affected by the risk of depopulation in Cantabria that constitute or will constitute the tenant's main residence (deduction for 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 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 percent, whether the relationship is by blood or by affinity.

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 euros .

In cases of disability, the limit will be 1.5 times the IPREM (8,400 euros x 1.5 = 12,600 euros).

Incompatibility

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

This incompatibility will not exist under any circumstances. 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 percent.

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 percent of the amount paid by the taxpayer in the tax period corresponding to the annual quote to the Special System for Domestic Employees of the General Social Security Scheme of a domestic worker, with the deduction limit of 300 euros 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.