For daycare expenses for taxpayers who have their habitual residence in rural areas of Cantabria at risk of depopulation

Regulations: Art. 2.11.2 Text Revised Law on Fiscal Measures in the area of taxes transferred by the State, approved by Legislative Decree 62/2008, of June 19 , by the Autonomous Community of Cantabria

Amount and limits of the deduction

• 30 percent of the amounts paid in the tax period for childcare expenses for children or adopted children.

• The deduction limit will be 900 euros per year per child under three years of age.

  Note: Please note that the Fourth Additional Provision of Cantabria Law 11/2022, of December 28, on Fiscal and Administrative Measures ( BOC 12-29-2022), as a result of the economic situation arising from the conflict in Ukraine, which has triggered an increase in prices, raises the limit of the right to this deduction for the period 2022, from 600 to 900 euros.

Requirements and other conditions for the application of the deduction

• That the taxpayer's habitual residence is located in one of the rural areas of Cantabria classified as at risk of depopulation.

  Note: It is understood that those municipalities or town councils in which any of the following objective criteria are met meet this requirement:

  1. Population less than 2,000 inhabitants.

  2. Population density less than 12.5 inhabitants per square kilometer.

  3. Aging rate greater than 30 percent.

  For these purposes, Order HAC /22/2022, of November 28 , must be taken into account, which approves the list of municipalities that have the status of Rural Zone of Cantabria at risk of depopulation for the year 2022 ( BOC 07-12-2022). 

  To determine the concept of habitual residence in the territory of an Autonomous Community the provisions of article 72 of the Personal Income Tax Law will be followed.

• That the sum of the general taxable base and the savings taxable base , sum of boxes [0500] and [0510] of the declaration, reduced by the amount of the personal and family minimum , box [0520], is less than:

  • - 22,946 euros in individual taxation.

  • - 31,485 euros in joint taxation.

• The basis for the deduction will be the amounts justified with invoices or receipts and paid, by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions , to the persons or entities that provide daycare services.

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

• If there is more than one taxpayer entitled to the deduction, the deduction will be prorated according to the expenses justified by each taxpayer without jointly exceeding the maximum deduction amount (900 euros per year), except in the case of a married couple living together, where they may deduct 50% each in their individual tax returns.

I incompatibility

This deduction is incompatible with the application of the "Daycare expenses" deduction discussed above.

The deduction for childcare expenses depends on where the taxpayer has his or her habitual residence in the 2022 financial year: If it is in a municipality with a risk of depopulation, this deduction will be applied to all expenses of the year and if your habitual residence, as defined in the IRPF , is outside of these municipalities, it may be deducted as regulated in article 2.8 of Legislative Decree 62/2008.

Therefore, in the exceptional case that one of the spouses resides (or has resided during the year) in an area of Cantabria with a risk of depopulation and the other does not, in the joint declaration both deductions could be applied simultaneously in such a way that each spouse would apply the deduction corresponding to the place where his or her habitual residence is located.