In short: Cantabria Law 5/2026 of 28 April, on fiscal and administrative measures, changes several regional IRPF deductions (the part of the Renta income tax that the region sets) and the transfer tax when buying a home. It took effect on 1 May 2026, and the IRPF deductions are for people who are tax residents in Cantabria. Among them: birth or adoption (€1,400), sport (30%, up to €150), domestic help and housing for people under 36. If you do not live in Cantabria, this law does not affect you.
Who it is for. For tax residents in Cantabria, normally whoever spends more days of the year there (tax residence and the 183 days). Nationality does not count. The return is filed as usual: tax return for foreign residents. The law covers many other matters (public contracts, health staff, roads, industry and waste fees) that we leave out here because they do not affect a resident individual.
What the law says about IRPF deductions
For several deductions the requirement is a taxable base (the part of your income the tax is calculated on, after the personal and family minimum) below €22,946 on an individual return or €31,485 on a joint one. Health and sport expenses are paid through the bank, not in cash.
| Deduction | What is subtracted | Key conditions |
|---|---|---|
| Rent for the main home | Who can apply it is widened: under 36, under 40 with two or more children in the family minimum, or 65 or older. With a disability of 65% or more the age is not required | The amount of the rent deduction is not changed by this law in what we reviewed |
| Health expenses | 10% of the fees for health services (illness, dental health, pregnancy and birth, accidents, invalidity), up to €500 (€700 joint, €100 more with a 65% disability). 20% for rare diseases, up to €1,000 (€1,200 joint). 50% for ALS, up to €2,000 | Costs not covered by Social Security or by the mutual or insurer, with an invoice and paid through the bank. Medical insurance premiums do not count. Taxable base below €22,946 individual and below €31,485 joint (for ALS the text sets no such limit) |
| Birth or adoption | €1,400 in the year and the two following, split equally between the two parents on individual returns. €1,600 if the child has a disability of 33% or more | Births and adoptions from 1 January 2024. Compatible with the state deduction |
| Domestic help | 20% of what you pay to Social Security for a household employee, up to €300 | Works in your main home, is registered in the special household employees scheme and one of these applies: minor children and both parents work (or a single-parent family), age 75 or over, or a household member with a disability of 65% or more |
| Exercise and sport | 30% of the cost, up to €150 a year | Gym or sports facility, entities in the Cantabria sports register, sport classes and licences of a Cantabrian federation. Services provided in Cantabria, paid through the bank. Taxable base below €22,946 individual and below €31,485 joint |
| Main home, under 36 | 15% of what you pay to buy or renovate the home, on a base of up to €9,000 a year, in the year of the purchase and the two following | Home in Cantabria that will be your main residence. Same maximum taxable base (€22,946 / €31,485) |
| Housing account, under 36 | 15% of what you deposit in an account at an institution with an agreement with the Government of Cantabria, on up to €6,000 a year | Use the money to buy or renovate the main home within 10 years. Same maximum taxable base |
| Environmental commitment | Up to €100: what you pay in municipal waste fee | Owner or tenant of the main home in Cantabria. You must provide proof of payment of the fee and the certificate of the environmental activity (composting, separate collection, recycling points) |
| New taxpayers arriving from abroad | 20% of the acquisition value (with costs and taxes, without interest) of a property that is not housing or tourist housing and is not used in an activity, of debt securities (for example, bonds), listed or not, or of shares in the equity of any type of entity, listed or not | People who were not residents in Spain and become IRPF taxpayers in Cantabria. The law changes section 15.1; the other sections of that deduction are not in what we reviewed |
The amounts are set by the text of the law. In the articles we reviewed the law does not say that the deductions start on a day other than its entry into force, and IRPF accrues on 31 December, so the normal expectation is to apply them in the 2026 return, the one filed in 2027. Confirm it in the AEAT 2026 tax return manual when it comes out.
What the law says about housing, purchase and inheritance taxes
- ITP (transfer tax) when buying a main home: 7% up to €300,000 of the home's value and 9% on the part above that (article 9.2), for anyone buying a home that will be their main home, with no age condition. For people under 40, large or single-parent families and other cases there is also a reduced rate of 4% (article 9.3 of the consolidated text). We have not reviewed the other requirements in depth. The reduced rates in the article apply only up to €300,000 of value. Cantabria's general purchase rate, 9%, and the AJD are in taxes when buying a home.
- ITP when buying a home to renovate it right away: reduced rate of 5% if the works cost at least 25% of the purchase price, finish in under 18 months and the home keeps its housing use for at least 3 years. Documents must be filed in the month after those 18 months. Tourist-use homes are excluded.
- AJD (stamp duty on documents) at a reduced rate: also under 40 and only up to €300,000 of value.
- Inheritance, the deceased's main home: a 95% reduction of the home's value, with a maximum of €125,000 per heir, in kinship groups I, II and III. You must keep it for 5 years. A collateral relative (brother, nephew, etc.) must be 65 or older and have lived with the deceased for at least 2 years. A storage room and up to two parking spaces also count.
Fees that can affect you
- Language placement test: the fee for registering for placement tests in special-regime language teaching (the official language schools) is abolished. According to the law, the test can be taken without paying the fee.
- Dance at private centres attached to conservatories: two fees are created, €40 for opening the file at the first enrolment and €15 per course. Large families get the exemptions and discounts set by their rules.
What you can do
- If you are a tax resident in Cantabria, go through the table and check which ones fit you before preparing the 2026 return.
- Keep invoices and bank payment proofs (gym, doctor, household employee, waste fee, mortgage or purchase).
- If you plan to buy a home in Cantabria, read the full conditions of article 9 of the consolidated text and ask an adviser or the tax office of the Government of Cantabria.
- If you are moving from another country, ask an adviser whether the deduction for new taxpayers arriving from abroad applies to you.
Official source: BOC extraordinary no. 12, Cantabria Law 5/2026, articles 1 and 2, and consolidated text of Decreto Legislativo 62/2008, BOE, article 9.
Informational only; check the official source and a professional for your specific case.