This document discusses income tax deductions available in the Spanish region of Cantabria. There are deductions for purchasing or renovating a property in areas of depopulation, up to 10% of the investment or €300-€600 annually. Renters of a principal private residence can deduct 10% of rent up to €300 if they meet certain age and income requirements. There are no additional deductions for purchasing a principal private residence beyond what is available at the national level in Spain.