For the rental of housing located in areas of Cantabria with a demographic challenge that constitutes or will constitute the tenant's habitual residence (deduction for the tenant)
Regulations: Art. 2.11.1 Text Consolidated of the Law on Fiscal Measures in the area of taxes assigned by the State, approved by Legislative Decree 62/2008, of June 19 , by the Autonomous Community of Cantabria
Amount and limits of the deduction
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20 percent of the amounts paid in the tax period for the rental of a home that constitutes or will constitute your habitual residence.
The concept of habitual residence will be that established by the twenty-third Additional Provision of the Personal Income Tax Law and article 41 bis of its Regulations.
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The maximum deduction amount will be:
Requirements and other conditions for the application of the deduction
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That the rented property is located in rural area with demographic challenge.
Note: It is understood that those municipalities or town councils in which any of the following objective criteria are met meet this requirement:
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Population less than 2,000 inhabitants.
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Population density less than 12.5 inhabitants per square kilometer.
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Aging rate greater than 30 percent.
For these purposes, Order HAC /11/2024, of June 27, approving the list of municipalities that have the status of rural area of Cantabria with a demographic challenge for the year 2024 ( BOC 05-07-2024) must be taken into account.
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That the rented property constitutes the habitual residence of the taxpayer .
To determine the concept of habitual residence in the territory of an Autonomous Community the provisions of article 72 of the Income Tax Law will apply.
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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 landlord of the home.
In no case , will the amounts paid through cash deliveries give the right to practice this deduction.
Incompatibility
This deduction is incompatible with the application of the regional deduction "For the rental of habitual residence by young people, the elderly and people with disabilities."
Incompatibility refers to the fact that both deductions are applied to the same property.
Note: Once taxpayers entitled to the deduction have entered the information required for its calculation, it will be automatically transferred to the section "Additional information on the regional deduction for the rental of homes located in areas of Cantabria with a demographic challenge" in Annex B.10 of the declaration.