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

For childcare expenses for taxpayers who have their habitual residence in rural areas of Cantabria with demographic challenges

Regulations: Art. 2.11.2 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 maximum limit 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 600 euros per year per child under three years of age.

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 having a 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:

    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 /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.

    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 apply.

  • 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 (600 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 regional deduction "For childcare expenses".

The deduction for childcare expenses depends on the taxpayer's habitual residence in the 2024 tax year: If it is in a municipality with a demographic challenge, this deduction will be applied to all expenses for the fiscal year and if your habitual residence, as defined in the IRPF , is outside 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.