10.6.15. For expenses incurred when changing main residence to an area at risk of depopulation

Amount of deduction

500 euros in the tax period in which the change of residence occurs and in the following one.

The concept of habitual residence will be determined in accordance with the provisions of the LIRPF.

Requirements and conditions

• The transfer of habitual residence to an area of Cantabria at risk of depopulation must be motivated by the performance of an employment activity as an employee or self-employed person.

  To consolidate the right to the deduction, the taxpayer must remain in the new habitual residence during the year in which the move occurs and the following three years.

  Failure to comply with any of these requirements will result in the deducted amounts being included in the regional tax rate for the year in which the breach occurs, with the corresponding late payment interest.

  Rural areas at risk of depopulation shall be understood as those municipalities or town councils that meet any of the following objective criteria:

  • Population less than 2,000 inhabitants.
  • Population density less than 12.5 inhabitants per square kilometer.
  • Aging rate greater than 30%.

• The taxable base for the period reduced by the personal and family minimum must be less than 22,946 euros for individual taxation or 31,485 euros for joint taxation.

• The amount of the deduction may not exceed the regional portion of the total tax rate derived from income from work and economic activities in the year in which the deduction is applicable.

• In the case of joint taxation, the deduction of 500 euros will be applied, in each of the tax periods in which the deduction is applicable, for each of the taxpayers who transfer their residence, up to the limit of the regional portion of the total tax rate from work income and economic activities that corresponds to the taxpayers who generate the right to apply the deduction.

Municipalities in rural areas of Cantabria at risk of depopulation for the year 2020

1. 39003 Anievas
2. 39004 Iguña Sands
3. 39005 Argonos
4. 39007 Arredondo
5. 39010 Barcena de Pie de Concha
6. 39011 Bareyo
7. 39013 Cabezon de Liébana
8. 39014 Cabuerniga
9. 39015 Camaleno
10. 39017 Yuso Field
11. 39021 Cieza
12. 39022 Cillorigo de Liébana
13. 39029 Escalante
14. 39031 Basket Bundles
15. 39032 Brotherhood of Campoo de Suso
16. 39033 Ironworks
17. 39034 Lamason
18. 39036 Liendo
19. 39038 Clean
20. 39039 Luena
21. 39043 Meruelo
22. 39045 Miera
23. 39046 Molledo
24. 39049 Peñarrubia
25. 39050 Pesaguero
26. 39051 Fishing
27. 39053 Polations
28. 39055 Pots
29. 39058 Rasines
30. 39063 Rionansa
31. 39064 Riotuerto
32. 39065 Rozas de Valdearroyo (Las)
33. 39066 Ruente
34. 39067 Ruesga
35. 39068 Ruiloba
36. 39070 San Miguel de Aguayo
37. 39071 San Pedro del Romeral
38. 39072 San Roque de Riomiera
39. 39077 Santiurde de Reinosa
40. 39078 Santiurde de Toranzo
41. 39081 Saro
42. 39082 Selaya
43. 39083 Soba
44. 39084 Solorzano
45. 39086 Gorse (The)
46. 39088 Tresviso
47. 39089 Tudanca
48. 39090 Units
49. 39092 Valdeolea
50. 39093 Valdeprado del Rio
51. 39094 Valderredible
52. 39096 Vega de Liébana
53. 39097 Vega de Pas
54. 39098 Villacarriedo
55. 39100 Villafufre
56. 39101 Villaverde Valley

Completion

If, in accordance with the above, you meet the requirements to be entitled to the deduction, you will check the box provided for this purpose.