Irpf Deductions Cantabria in Spain

Sourced from the law. This revision has not had an independent whole-pack review or accountant sign-off. Calculate regional credits after establishing tax residence and the taxpayer's facts. This Guide holds the Cantabria catalogue of es-irpf-deductions, moved here unchanged on 6 November 2026, so that each Guide stays within the size the site can deliver. Specific unresolved interactions are listed in Sources.

Who this applies to

An ordinary IRPF resident whose community of residence for 2026 under LIRPF art. 72 is Cantabria. A regional credit reduces regional tax, not the income base. Before applying any row below, use es-irpf-deductions for the residence test, the deduction ledger, the state/regional order of credits, the national credits, deadlines, penalties and the questions to ask, and es-income-tax for the bases, scales and minima. Where a row below refers to "the attributable-tax worksheet under The base", that worksheet is es-irpf-deductions-attributable-tax; national credits, the deduction ledger and any calculation "above" outside this catalogue are in es-irpf-deductions. Basque and Navarre residents use es-foral-income-tax; an IRNR taxpayer or an art. 93 incoming worker does not take these credits.

Rates, bands and thresholds

All amounts are EUR. BI means the specified sum of general and savings taxable income before base reductions (base imponible); BL means base liquidable after the relevant reductions. Use the definition in each row: an income limit based on BI cannot be replaced with gross salary, BL or take-home pay. The table year is 2026 unless a transition is stated.

Cantabria: income definitions, housing, health and family

Use each credit's own income, family and municipality tests. The current statutory wording includes Ley 5/2026 art. 2, effective 1 May 2026 under its final provision 3. The table concerns ordinary year-end 2026 claims; short-period treatment before that date remains to confirm. Where the article requires liquidable income after the personal/family minimum, calculate general BL + savings BL − the personal/family minimum, as confirmed by AEAT's interpretation of that test. The test is strictly below 22,946 I / 31,485 J, not an inclusive BI or salary limit. Apply DA 1's state-law habitual-home/family/disability concepts and DA 2's registered-partner equivalence to the relevant regional spouse conditions; state-law family-unit rules still determine the filing mode (DA 1–2). Apply it only to the credits that prescribe it (art. 2).

Credit	Amount or calculation	Tax year	Official source
Ordinary habitual-home rent	10%, credit cap 300 I / 600 J; eligible age/disability and rent exceeding 10% of the taxpayer's statutory income	2026, amended age route	Art. 2.1
Family care	100 per qualifying under-three descendant, over-70 ascendant or listed relative with disability at least 65%; relative gross-income gate 6,000, or 1.5 annual IPREM for disability	2026	Art. 2.2
Home improvement works	15%; annual credit cap 1,000 I / 1,500 J, with the specified 500 disability increases; excess over the annual ceiling has a two-following-year route	2026	Art. 2.3
Unpaid qualifying fostering	240 times the maximum concurrent qualifying foster-child count, credit cap 1,200; statutory continued adult fostering included	2026	Art. 2.5
Ordinary uninsured health professional fees	10%, credit cap 500 I / 700 J; increase by 100 for the claimant's at-least-65% disability, or by 100 for each qualifying joint-return contributor; liquidable-income/minimum test above	2026, current wording	Art. 2.7.1
Registered rare-disease diagnosis/treatment	20%, credit cap 1,000 I / 1,200 J; same liquidable-income/minimum test	2026, new route	Art. 2.7.2
ALS diagnosis/treatment	50%, credit cap 2,000; do not import the other two health routes' income ceiling into this paragraph	2026, new route	Art. 2.7.3
Nursery for biological/adopted children under three	15%, credit cap 300 per child, allocated by each claimant's justified costs without duplicating the child ceiling	2026	Art. 2.8
Single-parent family	200; general plus savings BL less the personal/family minimum strictly below 31,485	2026	Art. 2.9
Birth/adoption	1,400, raised to 1,600 for disability at least 33%; event year and next two years, for births/adoptions from 1 January 2024	2026, current wording	Art. 2.10
Compulsory-stage education	100% of qualifying textbooks plus 15% of eligible extra-curricular language teaching, combined credit cap 200 per family unit, split in half per parent filing individually	2026	Art. 2, second paragraph numbered 13
Household help	20% of employer-paid household-worker Social Security, credit cap 300; specific family/age/disability route and registration required	2026, current wording	Art. 2.14
Exercise/sport	30%, credit cap 150; liquidable-income/minimum test above; qualifying services in Cantabria	2026, new route	Art. 2.18
Under-36 habitual-home purchase/rehabilitation	15% of eligible current-year payments, annual base cap 9,000; acquisition/rehabilitation year and next two; liquidable-income/minimum test above	2026, new route	Art. 2.19.1
Under-36 qualifying home-savings account	15% of qualifying deposits, annual base cap 6,000; bank agreement and ten-year destination rules; same liquidable-income/minimum test	2026, new route	Art. 2.19.2
Environmental commitment	Municipal home-waste fee actually paid, credit cap 100, divided between entitled owners/tenants; certified qualifying participation required	2026, new route	Art. 2.20

Ordinary rent requires age under 36, or under 40 with at least two children included in the family minimum, or at least 65; disability at least 65% removes the age condition. At least one declarant must qualify for the joint 600 cap. Require rent strictly exceeding 10% of the taxpayer's income, a named tenancy, invoice/receipt and a permitted bank payment. Do not reuse another community's BI ceiling. The ordinary individual positive-employment/bank-interest method and the bounded individual progressivity-exempt/current-share-loss extension are supplied below; other income populations remain specifically reserved. The same home's ordinary and depopulation-zone rent routes cannot both be claimed (art. 2.1/11.1; AEAT rent interpretation).

Family care requires cohabitation more than 183 days, except for under-three children. The disabled-relative list is ascendant, descendant, spouse or sibling, including the statutory affinity cases. For the disability income gate, AEAT uses annual IPREM including extra payments (8,400 under the continued budget), giving 1.5 × 8,400 = 12,600, rather than silently using the 12-payment annual figure of 7,200. The 100 age-based and 100 disability-based amounts can both arise for the same qualifying person. The birth-credit incompatibility concerns the same child, with the express disability exception preserved (art. 2.2; AEAT care interpretation; Ley 31/2022 DA 90; 2026 budget extension).

Ordinary individual rent-burden computation. For an individual ordinary claim with positive taxable employment income and/or bank-interest savings income, no exempt income or loss/offset interactions, use R=general BI+savings BI for the rent-burden test, before pension/base-liquidable reductions and without subtracting the personal/family minimum. This follows the actual AEAT public return implementation, read with the unchanged statutory10% condition. Eligibility requires eligible rent>0.10×R; equality fails. Then compute min(10%×eligible rent,300) and apply the ordinary regional-quota limit. For gross employment30,000, Social Security3,000 and ordinary deductible employment expense2,000, R is25,000; rent2,500 fails and2,500.01 gives250.00. A1,500 pension reduction does not change that R. Adding10,000 taxable bank interest raises R to35,000; rent3,500 fails and3,500.01 gives the300 cap. Keep the existing age/disability, contract-holder, non-cash payment and incompatibility requirements. Art2.1; exact return inputs; official public simulator, checked27October2026.

This is controlled inference from the official RentaWEBOpen2025 version1.19 OPEN implementation, checked against the unchanged income-comparison wording of current2026 art2.1. It is not an express statutory definition or a claim that the2026 return campaign was tested. Six fictional-input observations distinguished gross employment, net taxable income, pension-reduced BL and savings inclusion. Those original controls did not test exempt income or loss/offset interactions; the additional bounded individual population tested below extends that evidence, without a universal denominator rule. The ordinary married joint-return implementation in the same positive-income population is supplied next.

Ordinary married joint rent-burden calculation. In the same positive taxable-income population, test each claimant using their own attributed eligible rent and individual R=general BI+savings BI, before base-liquidable reductions/minima. At least one declarant must satisfy the applicable age/disability and strict own rent>10%×own R requirements. Once that test is met, compute min(10%×combined eligible rent paid by the joint-return contract holders,600), subject to available regional tax. Do not replace that personal qualification with a test against aggregate joint BI or pension/joint-filing-reduced BL. Nor is the joint calculation the sum of two separately300-capped individual credits. Keep the documented contract-holder/payment attribution: a non-tenant spouse's payment is not made eligible by filing jointly. Where community-property funds pay a lease naming only one spouse, AEAT attributes only50% of that rent to the named tenant (art2.1; exact AEAT joint-return and payment instructions).

This is a controlled inference from the official2025 simulator's unchanged income-comparison implementation, rather than an observed2026 campaign. In four fictional configurations, both spouses were35 and each had30,000 taxable bank interest; joint BI was60,000 and joint BL56,600. With eligible rent paid only by one spouse,4,000 gave300 individually and400 jointly;3,000 gave no credit;3,000.01 gave300 individually and300 jointly. With that spouse paying3,000.01 and the other named tenant paying3,000, the latter failed the personal test individually, but the joint calculation used6,000.01 and reached600 because the first spouse qualified. These are eligible attributed payment inputs, not authority to claim amounts paid by an unnamed spouse. For joint claims, exempt income, losses/offsets and other family/entitlement combinations remain to verify.

Individual current-share-loss and progressivity-exempt extension, observed administrative method. Keep all existing eligibility, documented contract-holder payment, strict10%test and regional-tax conditions. This additional bounded population has a positive verified employment-income amount W entering general BI, positive taxable bank-interest income B, and a current-year fully computable listed-share disposal loss L, with no other taxable income/gains/losses or prior-year loss carry used. A separately established general-base exempt income with progressivity amount E can also be present. The loss must actually qualify for current integration, including the 33.5(f) homogeneous-share restriction; an economic loss with deferred tax recognition is not an eligible L.

First apply LIRPF49.1(b): C=min(L,25%×B), leaving savings BI B−C; the unused current loss L−C is separately tracked under article49, not subtracted again this year. For this observed population, the rent-burden denominator is R=W+B−C. Do not add E to this bounded denominator or subtract pension/base-liquidable reductions or personal/family minima. Exempt-progressivity income remains relevant to the tax-rate calculation under DA20; excluding it from this observed rent test does not eliminate that separate tax effect. Require eligible rent>10%×R, then individual credit=min(10%×eligible rent,300), within available regional tax. This combines the statutory integration rules with actual regional software observations; neither the regional statute nor its manual expressly defines a universal R=BI formula or a clamp for every signed category.

Separating fictional controls, actually observed28October2026 in RentaWEBOpen2025 version1.19OPEN. A single eligible claimant born1January1995 has verified employment income25,000 entering general BI, bank interest10,000 and pension reduction1,500. Adding10,000of general-base exempt income with progressivity leaves rent3,500 failing and3,500.01 giving300, while the simulator separately changes the tax-rate/quota calculation. Adding a currently computable listed-share loss8,000, from a1,000sale/9,000acquisition with no homogeneous-share reacquisition, permits a2,500current offset against the10,000interest; savings BI becomes7,500 and R=32,500. Rent3,250 fails;3,250.01 gives300. The remaining5,500loss does not reduce this year's denominator. The raw signed total27,000, unoffset35,000, pension-reduced combined BL31,000 and exempt-inclusive42,500 would give different separating outcomes; none replaces the observed32,500. Actual tax bases, active exempt input, loss recognition, retained rent inputs and recalculated credit were read; no filing or login occurred.

The software is2025 implementation evidence for the unchanged income-comparison wording of current2026 Cantabria2.1, not an observed2026campaign or a statutory definition of every income population. The existing positive individual and married-joint methods remain as supplied. Other exempt categories, savings-side exempt-progressivity treatment, negative general income, other current-category combinations, prior-year offsets and joint/family combinations beyond their existing supplied methods remain unconfirmed; no universal BI clamp, full-economic-loss subtraction or zero credit is inferred (official public simulator).

Home works can concern an owned Cantabrian home or its building and must fit qualified rehabilitation, efficiency/environment/accessibility, the stated renewable-energy/safety/utility works, or qualifying telecommunications infrastructure. Exclude economic-activity homes, garages, gardens, pools/sports facilities and analogous items, expenditure eligible for a state deduction, and expenditure funded by the specified untaxed/exempt grants. The disability increase is 500 for an eligible individual claimant or 500 per qualifying joint contributor. The two-year route is expressly for sums not deducted because they exceed the annual ceiling; it does not authorise carrying every amount lost for insufficient tax (art. 2.3).

Fostering requires public selection/supervision, no kinship and no adoption of that foster child during the period. Use the maximum simultaneous count, not every child sequentially fostered. Split between spouses, registered or unregistered permanent partners filing individually. Continued cohabitation after adulthood qualifies only under the public authority's approval/supervision and the adult-descendant-minimum conditions. The single-parent definition uses separation/no marriage, cohabiting minor children except independently living minors, or the statutory adult-incapacity/extended-parental-authority route. Do not substitute another region's single-parent definition (art. 2.5/9).

Health credits concern the taxpayer or persons included in the family minimum and eligible costs not covered by Social Security, mutuality or insurance. Rare-disease relief requires the condition's inclusion in the state register under RD 1091/2015. Split shared rare-disease and ALS claims equally. All three require invoices and permitted bank payment; exclude health-insurance premiums, reimbursable treatment and the specified payments to public-benefit associations enjoying the national donation credit. The source-derived same-cost enhanced-rate method and its precise competing-text boundary are set out below. Nursery also requires invoiced bank payment. Birth/adoption amounts are halved per parent/adopter on individual filing and are compatible with the stated national credit; the 2026 uplift does not itself establish a correction entitlement for every earlier return (art. 2.7–10).

One same health cost: source-derived enhanced-rate reading. Establish each route separately before applying a percentage: ordinary2.7.1 covers eligible professional health fees, rare-disease2.7.2 needs documented inclusion of the condition in the statutory state register and diagnosis/treatment expense, and ALS2.7.3 needs an evidenced ALS diagnosis/treatment connection. A diagnosis does not by itself prove professional-fee status or registry inclusion. Apply the first two routes’ own strict income test and their own annual caps; the ALS paragraph has no such income ceiling. For a single identifiable expense independently satisfying more than one of these cases, this method treats the specific20%rare or50%ALS rate as the enhanced rate instead of adding10%/20%again to that same cost. Use the ALS case for an evidenced ALS cost, including where rare-disease status is separately established; otherwise use the qualifying rare-disease case or ordinary case. Do not recycle the same expense above the selected branch’s cap into another branch in this one-cost worksheet. This is a labelled interpretation of the original2026amendment’s express explanation that the health deduction is raised to20%for rare diseases and50%for ALS, read with current2.7’s nested cases/common paragraph4. It is not a universal rule against claiming different tax credits, an express enacted election/incompatibility clause or a2026agency calculation (current2.7; Ley5/2026 preamble and art2.Dos).

Binding-cap same-invoice ledger. A full-year2026Cantabrian45-year-old individual taxpayer, with no disability-cap increase or competing family claimant, has general BL28,000, savings BL0 and personal/family minimum5,550: income-test amount 28,000+0−5,550=22,450, strictly below22,946. On15July2026 the taxpayer pays one5,000neurologist professional invoice by bank transfer for their own documented ALS diagnosis/treatment; the condition’s state-register inclusion is separately evidenced. None is covered/reimbursable, an insurance premium, a cash payment or an excluded public-benefit-association payment. Thus all three route definitions independently hold. The capped branch amounts are ordinary min(10%×5,000,500)=500, rare min(20%×5,000,1,000)=1,000 and ALS min(50%×5,000,2,000)=2,000. Under the labelled enhanced-rate reading use 2,000once for this invoice. With no other credits, the regional general quota is 1,985+(28,000−21,000)×14.5%−5,550×8.5%=2,528.25: use2,000and leave528.25. Adding all three capped amounts would give3,500nominal and consume2,528.25, a different result (own regional scale; LIRPF74/77). For the same facts with income-test amount exactly22,946, ordinary/rare fail their strict income gate while ALS still gives2,000: do not import their ceiling into ALS. The figures are a hypothetical source-derived2026ledger, not a software result or a real patient’s records.

Exact remaining interpretation boundary. The operative replacement separately says the taxpayer may deduct10%,20%and50%, gives separate ceilings and refers to three cases/deductions; it does not expressly state same-cost exclusivity or cumulation. That wording supports a competing cumulative-grants reading. The selected enhanced-rate method relies on the same enactment’s specific explanatory increase-to wording; a definitive ruling or operative2026agency worksheet resolving that tension has not been established here. The2025AEATmanual explains only the unchanged ordinary10%method and its income/payment gates, so neither it nor2025public software proves the new2026overlap. Keep a route-by-route expense ledger and the exact source reasoning; the competing statutory reading/challenge, allocations involving distinct mixed annual expense pools and shared-claimant/quota ordering beyond this one-cost individual example remain precise ordinary limits. The existing rates, separate non-overlap claims and payment/exclusion rules above remain applicable (original enactment; dated ordinary explanation).

Education covers compulsory-stage books and extra-curricular language teaching by the specified educational institutions or appropriately registered individual tutors, with invoices/bank payment. It has its own 200 family-unit ceiling, not 200 per child. Domestic help uses employer contributions, one worker on individual returns with permitted allocation, the habitual workplace at home and the Cantabria household-system registration. Qualify through working parents of minor children (both parents working where required), a working single parent, the claimant/spouse/registered partner aged at least 75, or the specified cohabiting at-least-65%-disabled relative. Exercise relief is limited to qualifying gym/sport-facility services, registered sporting entities, sports/physical-education classes or Cantabrian federation licences, provided in Cantabria in the period for the taxpayer, spouse or minimum-entitled family members; split both expense and cap equally between claimants (art. 2, education paragraph 13, and 14/18).

The under-36 condition for both home routes is measured at accrual. The acquisition/rehabilitation base includes qualifying purchase costs and, if financed, principal, interest and associated financing costs; apply 15% to at most 9,000, a maximum nominal annual credit 1,350. Do not treat the three claim years as permission to deduct the same payment repeatedly. The home-account bank must have signed the required government agreement. Track each year's deposits: use for the qualifying home purpose by the end of the tax period in which ten years have elapsed from that deposit-year accrual; no new deductible deposits after the separate ten-year account-opening horizon. The statute permits restoration/transfer in full before accrual for the stated withdrawal rule, and expressly bars a second deduction when previously credited deposits fund the home. Operative bank agreements and overlapping home/investment credits remain to verify. Environmental relief requires the habitual Cantabrian home, paid waste-fee proof and participation certified by an eligible public/other body with the required government agreement; volunteering alone is insufficient (art. 2.19–20).

Cantabria: depopulation municipalities and residential moves

Use the actual municipality under Order PRE/1/2025, its annex and applicable updates. The order's transitional provision applies its list to relevant taxable events from 1 January 2025, and its additional provision requires annex updates every two years. The annex includes risk, serious-risk and specially treated municipalities. An old annual fiscal list is not a substitute. Determine residence under LIRPF art. 72 and preserve each credit's distinct duration test (art. 2.11).

Credit	Amount or calculation	Tax year	Official source
Qualifying-municipality habitual-home rent	20%, credit cap 600 I / 1,200 J; incompatible with the ordinary rent route for the same home	2026	Art. 2.11.1
Nursery with habitual residence in a qualifying municipality	30%, credit cap 600 per under-three biological/adopted child; incompatible with ordinary nursery relief	2026	Art. 2.11.2
Employment/self-employment move from elsewhere in Spain to a qualifying municipality	500 in the move year and next year, limited by the regional gross tax attributable to eligible employment/activity income	2026	Art. 2.11.3
Study-related move	200 per student child under 25, annual income below 8,000, studying bachillerato, vocational training or university outside the qualifying home municipality; half per parent individually	2026	Art. 2.11.4
Under-40 resident of a qualifying municipality for the whole calendar year	20% of regional gross tax, credit cap 500; each entitled joint-return contributor's amount	2026	Art. 2.11.5
New resident arriving from another Spanish community	10% of eligible move/stay costs, annual credit cap 1,000; work-related move 25%, cap 1,500; move year and next three years	2026	Art. 2.16
Previously vacant home brought into letting	500 per eligible home, allocated by ownership share; vacancy, rent, property-count and three-year letting conditions	2026	Art. 2.17

For arts. 2.11.1–11.4, retain the required invoices/receipts and bank-payment evidence; cash is excluded. Do not impose the ordinary rent route's age gate on the municipality-specific rent provision. The rural work move requires residence in the move year and three following years, although the credit is claimed only in the first two. Joint filing allows 500 per qualifying mover, subject to the combined attributable-tax ceiling for those qualifying contributors; the mixed general/savings, minimum-spillover and base-reduction calculation is supplied in the attributable-tax worksheet under The base. Breach triggers the specified tax-and-interest recapture (art. 2.11; AEAT rural-move interpretation).

The separate new-resident route requires no Cantabria habitual residence during the preceding four years, and residence maintained for the three years following arrival. AEAT includes arrivals from Ceuta/Melilla but excludes direct foreign arrivals for this route. Qualifying costs are necessary family travel/moving, descendants' compulsory/bachillerato schooling, habitual-home rent and connection/contracting costs, excluding ongoing utilities/service consumption. Test actual expenses in each of the four claim years. For joint returns apply each contributor's own rate/cap; AEAT treats an accompanying spouse as having the work motivation of the working spouse and allocates community-property costs equally. Unabsorbed credit generated in each year has four following utilisation years, oldest first, and both carried/current art. 2.16 amounts take priority over other regional credits. Do not confuse that utilisation clock with the four generation years. Death does not cause the residence-breach recapture under AEAT's interpretation (art. 2.16; AEAT new-resident interpretation).

Vacant-home letting requires at least one year without habitation, letting, use or business allocation before the qualifying LAU lease, effective letting for at least three years, rent including annexes no more than 1,000 monthly, and ownership of no more than three homes. The tenant cannot be spouse or a relative through the third degree. The statute allows a replacement lease within six months where the combined effective letting periods reach three years; maintain evidence of availability during the gap. Allocate the 500 credit by property participation instead of granting every co-owner the whole amount. The timing of repeated claims for one lease and compatibility with the separate new-resident/rural expense credits remain to confirm (art. 2.17).

Cantabria: gifts and investment

Credit	Amount or calculation	Tax year	Official source
Qualifying Cantabrian foundation/disability-association gift	15%; Cantabria Coopera gifts 12%; aggregate gift base with the stated national gifts/historic-heritage bases at most 10% of BL	2026	Art. 2.4
New/recent SME equity	15%, annual credit cap 1,000; three-year holding/condition period	2026	Art. 2.6
Social-economy membership investment	20%	2026	Art. 2.12.a
Irrevocable social-economy economic-activity gift	50%	2026	Art. 2.12.b
Irrevocable social-economy promotion/diffusion gift	25%; these three social-economy routes share a 3,000 credit cap for either filing mode	2026	Art. 2.12.c/2
Qualifying investment by a new IRPF resident from abroad	20% of eligible acquisition value including costs/taxes, excluding interest; five-prior-year non-residence, local asset/entity and six-year maintenance conditions	2026, current asset wording	Art. 2.15

Foundation gifts require the Cantabrian domicile, permitted purposes, regional registration, accounts rendered and the protectorate's ordered deposit. Disability-association gifts require Cantabrian domicile, Ley 49/2002 eligibility and the disability-support purpose. The 10% ceiling applies to the combined base, not just the regional nominal credit. The first art. 2.13 inflation provision is limited expressly to 2022; distinguish it from the separately numbered education paragraph, which the consolidated text also labels 13 (art. 2.4/13).

SME investment covers formation/increase subscriptions in SA, SL or their labour-company equivalents meeting the EU SME definition. Combined capital/votes with spouse and relatives through the third degree must not exceed 40% on any day; hold at least three years, with Cantabrian registered/tax offices, genuine activity and the required Cantabrian-resident full-time employee from the first year for formation. Capital increase must be within three years of incorporation, add at least one full-time-equivalent employee in the two following fiscal years compared with the prior 12 months, and maintain that increase another 24 months. The investor cannot hold executive/management functions or employment in the entity. Retain a public deed identifying the investment. Preserve the stated entity/ownership/role conditions for three years; breach recaptures the tax saved plus interest (art. 2.6).

Social-economy recipients need the statutory status/registration, Cantabrian registered/tax offices and annual-average full-time general-regime employment, maintained at least three years. Family-through-third-degree participation must not exceed 40%. Keep the public deed, gift certificate/value evidence and bank-payment proof. Membership equity must remain in the taxpayer's assets at least five years, a different clock from the entity-condition period. Do not deduct one amount under several social-economy modalities or combine the same investment with the foundation/Coopera or SME-equity routes; breach recaptures tax and interest (art. 2.12).

Inbound-investor assets under the current wording are non-housing/non-tourist-housing real estate not allocated to an economic activity, situated in Cantabria, or the specified debt/equity securities of entities with Cantabrian registered/tax offices and genuine activity. For securities, family aggregation is through the second degree, capital/votes at most 40% throughout maintenance, with no executive/management role or employment. The claimant must become an ordinary Cantabria IRPF taxpayer after five years without Spanish residence. Invest in the arrival year or next; qualifying Spanish-entity debt/equity can also be bought in the preceding year. Hold for six years, permitting an onerous sale only with full proceeds reinvested within one month, and keep Cantabria IRPF residence through the final maintenance year. Insufficient-tax amounts have five following claim years, starting with arrival instead if the eligible investment preceded it. The article applies to qualifying arrivals from 1 January 2025 and is incompatible with the SME credit for the same investment; breach of residence/holding/full-reinvestment conditions loses the credit. Do not import Madrid's asset geography or family-degree tests into this provision (art. 2.15).

For the10% burden test, keep a separate denominator R and the underlying general/savings income, BI, BL, exempt-income and household-allocation records. The current statute and retrieved AEAT2025 rental page do not define whether R is BI, BL or another net-income measure, or expressly resolve its aggregation on joint filing. DA1 defines home/family/disability concepts but not this income. Do not import the health-credit BL−minimum test or set R equal to gross salary. Once the legally applicable R is established, eligibility is eligible_rent > 0.10×R and credit is min(0.10×eligible_rent,300 or600). At R=20,000, rent2,000 fails and2,000.01 passes; these are conditional comparator controls, not certification that a particular person's denominator equals20,000. CurrentCantabria art.2.1; exactAEATrent guidance.

Worked example

Cantabria birth credit: second year of an earlier birth plus a new birth with disability

Hypothetical 2026 facts: a Cantabrian resident is the only taxpayer entitled for two children and meets every condition this Guide states for art. 2.10. Child A was born in 2025, so 2026 is the first of the two following years: 1,400. Child B is born in 2026 with a recognised disability of at least 33%: the amount is raised to 1,600. The 2026 credit is 1,400 + 1,600 = 3,000 (Cantabria DL 62/2008 art. 2.10).

name: Cantabria birth/adoption, continuing year plus disability amount
inputs:
  child_a_amount: 1400
  child_b_amount: 1600
steps:
  credit: child_a_amount + child_b_amount
expected:
  credit: 3000

Sources

Source	Coverage/read scope	Read on
Cantabria DL 62/2008, Ley 5/2026	All art. 2 credit paragraphs, including duplicate numbering 13; DA 1/2 concepts, disability evidence and registered-partner equivalence; 2026 amendments and final provision 3	2026-10-26
Cantabria Order PRE/1/2025	Arts. 1–2, full municipal annex, two-year update and transitional fiscal-event scope from 1 January 2025	2026-10-26
AEAT Cantabria care, health, rent	Unchanged test interpretations: IPREM convention and stacked care criteria, liquidable-base/minimum calculation, named tenancy and same-home incompatibility; 2026 statute controls new rates/eligibility	2026-10-26
Current Cantabria2.7, original Ley5/2026 preamble/art2.Dos/DF3	Source-derived same-cost enhanced-rate interpretation and binding5000invoice/2000ALS cap; explicit operative-plural/separate-grant counter-reading retained;2025manual/runtime not promoted to2026overlap proof	2026-10-28
AEAT Cantabria new-resident move, rural work move	Territory, expense allocation, generation/utilisation periods, priority, joint attributable-tax cap and death treatment	2026-10-26
Ley 31/2022 DA 90, Finance ministry 2026 budget extension	Statutory IPREM amounts and continued state budget; tax-specific annual convention established by the care-credit guidance	2026-10-26
Official Renta 2025 OPEN 1.19, own current art. 32.3/5/6/16, Ley 9/2025 art. 1/DF	Actual monthly-dialog under-three-at-month-end instruction and fictional 300+200 same-expense calculation, labelled administrative/inferred methods bridged to unchanged 2026 substantive wording and current Annex I; no 2026 runtime or court claim	2026-10-28
DL5/2025art3.3/3.4, AEAT ordinary rent, victim rent, personal legacy rates, official2025OPEN	Labelled same-rent separate-grant interpretation and500/1,000ledger; observed768/723mixed-rate joint controls under current613-1/DT18, with2025runtime and prequalified-input limits distinguished from2026law	2026-10-28
Cantabria art.2.1/DA1, AEAT ordinary-rent explanation	Known rental rate/ceiling and strict10% burden gate; undefined denominator/joint measure not substituted with a different credit's income test	2026-10-27
Balearic art6bis, exact AEAT10.4.18 child-by-child return method; AEAT practical maximum-sharing instruction, public OPEN simulator	Explicit per-child expense/day inputs and prorated caps, overlapping child periods and preserved same-rate equal-parent/joint controls; own-payment/person-count inputs support the added unequal-payment/mixed-personal-rate individual worksheet, with the broader statutory wording and mixed-rate joint boundary retained	2026-10-28
Cantabria art2.1, exact AEAT10.6.2 rent inputs, official RentaWEBOpen simulator	Controlled2025implementation of unchanged rent-income comparison for positive individual employment/bank-interest branch; strict10%threshold, before pension/BL/minimum reductions; other populations reserved	2026-10-27
AEAT public RentaWEBOPEN2025	Fictional attained65/no-disability600 implementation observation, independently reproduced; 2025 campaign evidence supports the expressly qualified2026 inference	2026-10-27

Source	What it supports	Checked
Current LIRPF48–50/56/63/66/74/76/84, official public2025OPEN	General/savings quota and separate minimum spillovers; deduction-specific quota ratios versus expressed two-decimal rates; positive mixed-income/global-base-reduction methods. Controlled2025 observations support unchanged2026 wording, not a2026 filing-campaign assertion	2026-10-27
Aragón exact income input, CLM move, Cantabria move, Canary move	Selected reduced net income, separate eligibility gates and single joint attribution ceiling; quota-ratio and intermediate rental-quota rounding controls	2026-10-27
Official Renta2025 OPEN simulator	Saved fictional joint controls: one-entitled-mover cap and both-entitled signed cent discrepancies; observations do not establish a universal intermediate rounding algorithm or a tested 2026 return campaign	2026-10-27

Source	What it supports	Checked
Cantabria2.1, LIRPF49/DA20, actual RentaWEBOpen2025	Observed individual general-base progressivity-exempt and current listed-share-loss offset denominator. Own25000/10000/8000/10000inputs separate3250equality from3250.01/300credit.2025software evidence for unchanged2026comparison, not a universal signed-income rule	2026-10-28

National law rows (LIRPF, RIRPF, LGT, Ley 49/2002) and the AEAT national guidance are in the es-irpf-deductions Sources.

Not yet confirmed: Cantabria pre-May short-period treatment, ordinary-rent other exempt-category, savings-side progressivity-exempt, negative-general/current-category and prior-year-offset denominator, and joint family/entitlement combinations beyond the supplied positive individual/married-joint and bounded individual progressivity-exempt/current-share-loss methods, the competing cumulative-grants interpretation or challenge to the supplied same-cost enhanced-rate health reading and mixed annual/shared-claimant/quota allocations beyond its one-cost individual ledger, rural work-move signed-income/loss attribution beyond the supplied mixed/minimum computation, operative home-account/environmental agreements and home-credit interactions, and vacant-home repeat-claim timing/relocation compatibility. The country domain remains partial. No zero credit, automatic joint limit, expiry or unsupported amount is substituted for these gaps.