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Specific manual for people with disabilities

For renting habitual housing for young people, seniors, disabled people

Regulations: Art. 2.1 Text Revised 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.

    In the case of marriage, whatever the marital economic regime, only the amounts paid by spouse who signed the lease contract will be deductible and, consequently , the amounts paid by the spouse who does not appear in the contract do not give the right to said deduction because he or she is not the tenant. 

  • The maximum deduction limit will be:

    • 300 euros per year in individual taxation.

    • 600 euros per year in joint taxation, it being necessary for at least one of the declarants to meet the requirements for the application of the deduction discussed below .

Requirements and other conditions for the application of the deduction

  • Be under 35 years of age, 65 or older, or be a person with a physical, mental or sensory disability with a degree of disability equal to or greater than 65% in accordance with the scale referred to in article 354 of the consolidated text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of October 30 ( BOE of October 31).

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

    • 22,946 euros in individual taxation.

    • 31,485 euros in joint taxation.

  • 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 with an invoice or receipt paid, by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions, to the persons or entities that are landlords of the home .

Under no circumstances , will amounts paid through cash deliveries give the right to practice this deduction.