Autonomous Community of Cantabria

• Taxpayers with a degree of disability equal to or greater than 65% can apply the deduction of 10% of the amounts paid in the tax period for renting the habitual residence regardless of their age (generally it is required to be under 35 years of age). or over 65), with a maximum limit of €300 in individual taxation and €600 in joint taxation, if they meet the required requirements.

  This deduction is incompatible with 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.”

• For each ascendant or descendant, spouse or brother, with a degree of disability equal to or greater than 65%, a deduction of €100 can be applied, if they meet the required requirements.

  For descendants under 3 years of age with a degree of disability equal to or greater than 65%, a deduction of 100 euros per descendant and another 100 euros per disability will apply. In an analogous way, it is possible to proceed with ascendants.

• 15% of the amounts paid for works carried out in any home or homes owned by you, provided that they are located in the Community of Cantabria, or in the building in which the home is located, and that have as their object any of those contemplated in Article 2.3 of the 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 if they meet the required requirements.

  The deduction will have an annual limit of: €1,000 in individual taxation and €1,500 in case of joint taxation, increasing by €500 in individual taxation when the taxpayer has a degree of disability equal to or greater than 65%.

  In joint taxation, the increase will be €500 for each taxpayer with said disability.

  The amounts paid in the year and not deducted because they exceed the annual limit, may be deducted in the two following years .

• 15% of the amounts donated to associations domiciled in the Autonomous Community of Cantabria that meet the requirements of Law 49/2002, of December 23, which pursue among their purposes the support of people with disabilities.

• 10% of professional expenses and fees, both your own and those of people included in the family minimum, paid during the year for the provision of health services due to illness, dental health, pregnancy and birth of children, accidents and disability , when these fees are not covered by the taxpayer's Social Security, Mutual Insurance or corresponding insurance entity.

  The deduction will have an annual limit of: €500 in individual taxation and €700 in joint taxation, increasing by €100 in individual taxation when the taxpayer has a degree of disability equal to or greater than 65%.

  In joint taxation, the increase will be €100 for each taxpayer with said disability.

• For single-parent families, 200 euros per year for the head of the single-parent family if the children are minors and also for judicially incapacitated adult children subject to extended or rehabilitated parental authority, if they meet the required requirements.