Among the regional deductions in Cantabria there is one for rent and they respond to different situations. One is designed for young people, seniors and people with disabilities. The other looks only at the place where the home is and benefits those who rent in municipalities affected by the risk of depopulation. In this second case, the deduction can reach 600 euros in an individual declaration and 1,200 euros in a joint declaration. The official information appears in the practical manual of Personal Income Tax 2025 of the AEAT for Cantabria.
The 2025-2026 Income campaign began on April 8, 2026 and ends on June 30, 2026. To apply any of these deductions, the taxpayer must have had their habitual residence in Cantabria during 2025. From there, each one follows its own rules.
Deduction for renting a habitual residence for young people, the elderly and people with disabilities
This deduction is reserved for those who are under 36 years old, 65 years old or older or who prove a disability equal to or greater than 65%. Furthermore, it is not enough to live on rent. The rule requires that the amounts paid for the lease during 2025 exceed 10% of the taxpayer’s income, so that the aid is concentrated on those who endure a relevant economic effort. The official file can be consulted in the deduction for renting a habitual residence for young people, the elderly and people with disabilities.
The amount is 10% of the amounts paid for the rental of the habitual residence, with a limit of 300 euros in individual taxation and 600 euros jointly. The deduction is applied by the owner or owners of the lease contract.
Deduction for renting homes located in municipalities affected by depopulation
The second way changes the approach completely. Here the age of the tenant or whether he or she has a disability does not matter. The decisive factor is that the home is located in one of the Cantabrian municipalities affected by the risk of depopulation and that it constitutes, or will constitute, the tenant’s habitual residence. It is also required that the taxpayer be the owner of the contract. The details can be seen in the official form of the rental deduction in municipalities affected by depopulation and in the list of municipalities included.
In this case, the deduction amounts to 20% of the amounts paid for the rental, with a maximum of 600 euros in an individual declaration and 1,200 euros in a joint declaration. It is a higher tax advantage than the previous one and, furthermore, it does not require an age requirement to be met or the rent to exceed a specific percentage of the income.