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Practical manual for Income Tax 2024. Part 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

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.