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

For expenses incurred when moving one's habitual residence to an area of Cantabria with a demographic challenge for reasons of employment or self-employment

Regulations: Art. 2.11.3 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 scope of application of the deduction

500 euros, in the tax period in which the change of residence occurs and in the following one.

Maximum deduction limit

The amount of the deduction may not exceed the autonomous part of the total quota derived from income from work and economic activities of the year in which the deduction is applicable.

In the event that both spouses generate the right to the deduction, in joint taxation, the maximum limit of the deduction is unique for the declaration as a whole, so its determination will be made taking into consideration the set of income from work and economic activities obtained by both spouses and will be applied to the total amount of the deduction (1,000 euros).

Particularities in case of joint taxation

In the case of joint taxation, the deduction of 500 euros will be applied, in each of the tax periods in which the deduction is applicable, for each of the taxpayers who transfer their residence under the terms previously commented, with the limit of the autonomous part of the full quota from income from work and economic activities that corresponds to the taxpayers who generate the right to apply the deduction.

Requirements for applying the deduction

  • That the transfer of habitual residence from any point in Spain to a area with a demographic challenge in Cantabria is motivated by the performance of a work activity, either as an employee or as a self-employed person .

    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 Income Tax Law will apply.

  • To consolidate the right to the deduction, the taxpayer must remain in the new habitual residence during the year in which the transfer takes place and the following three years.

Loss of the right to the deduction made

Failure to comply with of requirements will result the loss the tax benefit, in which case the taxpayer must add to the net regional or complementary tax accrued in the year in which the requirements were not met, all the deductions unduly applied, plus the late interest referred to in article of the .

Regarding the LGT see Law 58/2003, of December 17, General Tax Law.