Regional Deduction Rules in Cantabria

✓ verified by Elena Garro Accounting and Tax Specialist

Welcome to the Cantabria Community Tax Deductions Guide for 2026! This guide is designed to help residents of Cantabria understand and capitalize on the various tax deductions available, ensuring they can fully benefit from regional tax policies. Whether you're a new parent, a renter, a homeowner making improvements, or an investor in renewable energies or local businesses, there's likely a deduction tailored to your circumstances.

What are the regional deductions in Cantabria?

The tax benefits in Cantabria known as regional deductions offer taxpayers a delightful discount on their taxes. These deductions are specifically tailored to the Personal Income Tax system of this autonomy. While the overall income tax return process is conducted nationwide in Spain, Cantabria provides its residents with unique deductions. This is because the revenue from income taxes is divided between the state and individual communities. To qualify for these appealing deductions, residency in the specified territory during the previous year and meeting specific criteria are essential. 

Rental of main residence

If you are under 35, over 65, or have a disability greater than 65%, you can deduct 10% of the amounts destined for rent with a limit of €300 for individual taxation and €600 for joint taxation.

The other requirement for applying this deduction is that the amounts paid in rent exceed 10 percent of the taxpayer's income.

If you live in a rented house in a municipality affected by the risk of depopulation, you can deduct 20% of the amounts paid in the fiscal year with a limit of 600 euros in the individual declaration and 1,200 euros in the joint declaration. 

The requirement for this one is that the rented house constitutes your habitual residence and that you have not made the rental payments to your landlord by cash.

Care of family members

You can get a €100 deduction if:

• You have kids under 3 years old
• Ascenstors over 70 years old who live with you
• a descendant, ascendant, spouse or sibling with a disability equal to or greater 65%

If your descendant is under three years old and has a disability equal to or greater than 65%, you can apply an additional 100 euros.

For home improvement works

If you have carried out improvements in your main residence, you can deduct 15% of the amounts spent on such works.
The improvements must be qualified as rehabilitation by the DG of Housing of the Government of Cantabria, such as energy efficiency improvements, use of renewable energies, replacement of supplies, and/or installation of telecommunications infrastructure.

The limits applied in this deduction are 1,000 euros in the individual taxation and 1,500 euros in the joint taxation.

If you have a disability of 65%, you can deduct 500 additional euros.

Also, the amounts paid in the fiscal year and not deducted for exceeding the annual limit may be deducted in the following two fiscal years.

Donations

You can deduct:

• 15% of the amounts donated to foundations domiciled in Cantabria that pursue cultural, assitance health or sports purposes 
• 12% of the amounts donated to Fondo Cantabria Coopera
• 15% of the amounts donated to associations domiciled in Cantabria that support people with disabilities

If you have made investments or donations to Social Economy entities established in Cantabria, you can also deduct (up to 3,000 euros):

• 20% of the amounts invested with the purpose of becoming a member of a Social Economy entity, which has to meet some specific requirements.
• 50% of the amounts donated, irrevocably, to entities that form part of the social economy for the development of new economic activities.
• 25% of the amounts donated, irrevocably , to entities that form part of the Social Economy for the realization of activities to promote and disseminate the Social Economy.

For Foster Care of Minors

If you have taken in minors under a foster care regime, you can generally deduct €240 per each one.

If the minor you had in foster care is of legal age but continues to live with you, you can continue to apply this deduction.

However, the limit for this deduction is 1,200 euros.

Investment in the acquisition of shares and social participations of new or recently created entities

You can deduct 15% of the amounts spent on acquiring shares, with a deduction base limit of €1,000, provided you meet the requirements. Some of them are:

• Shares must generally be held for at least three years.
• The investor (together with close family members) cannot own more than 40% of the company’s share capital
• The investor cannot perform executive or management functions
• Must have its registered office and tax domicile in the Autonomous Community of Cantabria 
• The investor must develop an economic activity

Medical expenses

You can get a 10% deduction of medical expenses (illness, dental health, pregnancy and birth of children, accidents and disability) from yourself or another member of the family unit if they have not been covered by Social Security system or a private health insurance.

This deduction has a limit of €500 in the individual taxation and €700 in the joint taxation and in the case you have a disability equal or greater than 65%, you can deduct €100 more.

The limit in the sum of the taxable base for this deduction is 22,946 euros in the invidivual declaration and 31,485 euros in the joint declaration .

Daycare expenses

You can deduct 15% of daycare expenses with an annual limit of €300.

Payments for these services must be made via transfer or card, cash payments are not accepted.

This deduction can be of a 30% if you live in a municipality affected by the risk of depopulation with a limit of €600.

Also, for both, payments cannot be made with cash.

Single Parent Family

If you are a single parent, you can deduct €200 if you meet this criteria:

• Minor children, except those who live independently of their parents with their consent.
• Adult children who have been declared judicially incapacitated.
• Adult children for whom representative guardianship has been judicially declared.
• The sum of the taxable bases in for this deduction is 31,485 euros.

Birth or adoption

If you have given birth or adopted a child during 2025, you can deduct €1,400 for each child born, applicable the first year and the two following ones.

In cases of individual declarations, the deduction will be prorated equally between both parents or adoptants. 

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For travel expenses to municipalities classified as having a demographic challenge

Two different deductions:

• If you've moved because of work-related reasons as an employee or as autonomo, you can deduct €500. The requirement is that you maintain your habitual residence in the same municipality for the first year and the three following ones. 
• If you have kids liivng with you under 25 years old who don't receive any type of income and they are studying in high school, vocational training, or university outside the municipality, you can get a €200 deduction. 

Habitual residence in a municipality in risk of depopulation

If you have lived during all 2025 in a municipality affected by risk of depopulation and you are under 40 years old, you can get up to 500 euros deduction in the regional tax applied.

Education expenses

100% of the amounts paid by the taxpayer for expenses for the acquisition of textbooks published for the compulsory education taken by his/her children or descendants.
15% of the amounts paid by the taxpayer during the tax period for language teaching as an extracurricular activity

The sum of the two previous deductions may not exceed 200 euros per family unit and in case of individual taxation, the deduction will be prorated equally between both parents. 

For domestic help

20% of the amount paid by the taxpayer in the tax period corresponding to the annual contribution to the Special System for Domestic Employees of the General Social Security Regime of a family domestic employee, with the deduction limit of 300 euros per year. 

General Deductions

Check out the general deductions rules for Spain here → 

Take the hassle out of tax season with Xolo

At this point, you have a couple of options: 

1. Memorize all the information we've provided and file your tax return on your own, hoping everything goes smoothly. 
2. Gather your invoices for all of your deductible expenses as a freelancer, upload them to Xolo, and let our team of experts handle your VAT and income tax returns like the pros we are. 

Sign up to Xolo and let us help take the hassle out of tax season.