For single parent families
Regulations: Art. 2.9 Text Recast 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
300 euros per year for the head of the single-parent family.
Requirements and other conditions for the application of the deduction:
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In the cases of legal separation or when there is no marital bond , the family formed by the mother or father will be considered a single-parent family the father and the children who live with one or the other and who meet any of the following requirements :
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Minor children , with the exception of those who, with the consent of their parents, live independently of them.
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Children of legal age who before January 1, 2022 had been judicially declared incapacitated, subject to extended or rehabilitated parental authority a.
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Children of legal age for whom representative guardianship has been judicially declared .
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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 31,485 euros.