Autonomous Community of Cantabria

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

  This deduction is incompatible with 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.”

• For each ascendant or descendant, spouse or sibling with a disability level equal to or greater than 65%, a deduction of €100 may be applied, if they meet the required conditions.

  For a descendant under 3 years of age with a disability equal to or greater than 65%, a deduction of 100 euros per descendant and another 100 euros per disability will be applied. The same procedure can be followed with ascendants.

• 15% of the amounts paid for works carried out in any home or homes owned by the owner, 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 Revised Text of the Law on Fiscal Measures in the Matter of 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 conditions.

  The deduction will have an annual limit of: €1,000 for individual taxation and €1,500 for joint taxation, increasing by €500 for 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 fiscal year and not deducted for exceeding the annual limit may be deducted in following two fiscal .

• 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 objectives the support of people with disabilities.

• 10% of professional expenses and fees, both personal and of the persons 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 Social Security, Mutual Insurance Company or corresponding insurance entity of the taxpayer.

  The deduction will have an annual limit of: €500 for individual taxation and €700 for joint taxation, increasing by €100 for 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 legally incapacitated adult children subject to extended or rehabilitated parental authority, if they meet the required conditions.