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Practical manual for Income Tax 2022.

To mitigate the impact of inflation on the acquisition of basic products in 2022

Regulations: Art. 2.13 Revised Text of the 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 of deduction

  • 100 euros in individual taxation.

  • 200 euros in joint taxation.

Requirements for applying the deduction.

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 [520], is less than

  • - 22,946 euros in individual taxation.

  • - 31,485 euros in joint taxation.

Temporal scope of application of the deduction

Taxpayers will be able to apply this deduction only during the 2022 tax period.

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, adds this new deduction for the period 2022.