Autonomous Community of Cantabria

For leasing a habitual residence for people over 65 years of age

Regulations: Art. 2.1 Revised Text of the Law on Fiscal Measures in the area of 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.

• The maximum deduction limit will be:

  • 300 euros per year in individual taxation.

  • 600 euros per year in joint taxation , for which at least one of the declarants must meet the requirements for applying the deduction .

Requirements and other conditions for the application of the deduction

• Be 65 years of age or older.

• That the sum of the general taxable base and the savings taxable base, sum of boxes [0500] and [0510] of the declaration, reduced by the personal and family minimum , box [0520] , is less than :

  • 22,946 euros in individual taxation.

  • 31,485 euros in joint taxation.

• That the amounts paid in rent exceed 10% of the taxpayer's income.

Deduction base

The basis for this deduction will be the amounts justified by the corresponding invoice and proof of payment, which may not be in cash, to the persons or entities that are landlords of the home.

Incompatibility

This deduction is incompatible with the application of the deduction "For rental contracts for homes located in areas of Cantabria at risk of depopulation and which constitute or will constitute the habitual residence of the tenant."

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

For family care

Regulations: Art. 2.2 Revised Text of the Law on Fiscal Measures in the area of taxes transferred by the State, approved by Legislative Decree 62/2008, of June 19, by the Autonomous Community of Cantabria

Amount of deduction

100 euros for each ascendant over 70 years of age or, whatever their age, if they are a person with a degree of physical, mental or sensory disability equal to or greater than 65%, whether the relationship is by blood or affinity.

Requirements for applying the deduction

• That the ascendant lives with the taxpayer for more than 183 days of the calendar year. 

• That the ascendant does not have gross annual income greater than 6,000 euros .

  In cases of disability, the limit will be 1.5 times the IPREM (Limit for 2023: €8,400 x 1.5 = €12,600).