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Practical manual for Income Tax 2024. Volume 2. Autonomous community deductions

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

Regulations: Art. 2.1 Text Recast 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 holder or holders 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. See in this regard the Supreme Court Judgment No. 220/2009, of April 3 (Civil Division), issued in cassation appeal No. 1200/2004 ( ROJ : STS 2464/2009).

  • The maximum deduction limit will be:

    • - 300 euros per year in individual taxation.

    • - 600 euros annually in joint taxation, it being necessary for at least one of the declarants to meet the requirements for the application of the deduction discussed below .

Requirements and other conditions for the application of the deduction

  • Be under 36 years of age; 65 or older, or be 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).

    For the purposes of accrediting the degree of disability, take into account the Sole Additional Provision of Legislative Decree 62/2008, of June 19, whose regulation is similar to that established in article 72 of the Personal Income Tax Regulations .

  • That the amounts paid in rent exceed 10 percent 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 amounts paid through cash deliveries give rise to this deduction .

Incompatibility

This deduction is incompatible with the application of the regional deduction "For the rental of homes located in areas of Cantabria with a demographic challenge that constitute or will constitute the tenant's habitual residence (deduction for the tenant)".

Incompatibility refers to the fact that both deductions are applied to the same property.

Important: Once the information required for the calculation of the deduction has been entered by the taxpayers entitled to it, it will be automatically transferred to the section "Additional information on the regional deduction for leasing in Andalusia, Principality of Asturias, Balearic Islands, Canary Islands, Cantabria, Castilla-La Mancha, Castilla y León, Catalonia, Extremadura, Galicia, Madrid, Region of Murcia, La Rioja and the Valencian Community" of Annex B.9 of the declaration .