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Specific manual for people with disabilities

For rental of habitual residence by young people, the elderly and people with disabilities

(Art. 2.1 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)

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 owner or owners of the lease contract.

    In the case of marriage, regardless of the matrimonial property regime, only the amounts paid by the spouse who signed the lease contract and, consequently , will be deductible. ##2##The amounts paid by the spouse who does not appear in the contract do not give the right to said deduction because he is not a 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 this that at least one of the taxpayers meets the requirements for the application of the deduction discussed below .

Requirements and other conditions for the application of the deduction

  • Being less than 35 years old, 65 or older, or being 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 the boxes [0500] and [0510 ] of the declaration, reduced by the personal and family minimum , box [0520] , is lower to:

    • 22,946 euros in individual taxation.

    • 31,485 euros in joint taxation.

  • That the amounts paid for rent exceed 10% of the taxpayer's income.

Deduction base

The basis of this deduction will be constituted by the amounts justified with an invoice or receipt paid, by credit or debit card, bank transfer, nominative check or deposit into accounts in credit institutions, at persons or entities that are landlords of the home .

In no case will the amounts paid through deliveries of cash give the right to make this deduction.