10.6.15. For travel expenses due to studies in municipalities in rural areas of Cantabria classified as having a demographic challenge

Amount

200 euros for each student child.

Requirements and conditions

• That the taxpayer has his habitual residence in one of the areas of Cantabria classified as demographic challenge .

• That the child is under 25 years old.

• That the child does not have an annual income equal to or greater than 8,000 euros.

• That the child pursues high school, vocational training, or university studies outside the municipality.

• In the case of individual taxation, this deduction will be prorated equally to each parent.

Completion

You must reflect in box " Common" or in the box "Of the holder", as indicated below, the number of children who give right to the deduction, taking into account that the same child can only be entered in one of the two boxes.

In the case of a married couple where the children who generate the right to the deduction are common to both spouses, the "Common" box must be completed.

In other cases, or when there is a marriage and individual data capture has been chosen, the "Of the Holder" box must be completed, additionally indicating the number of parents or adoptive parents.