Cantabria announces grants from 0.7% of Personal Income Tax (IRPF) for the Third Sector

The Ministry of Social Inclusion, Youth, Families and Equality of the Government of Cantabria has approved the call for grants intended for the implementation of programs of general interest to address social interest purposes, funded by the 0.7% tax allocation of the Personal Income Tax (IRPF) for the 2026 fiscal year. The resolution is published in the Official Gazette of Cantabria number 168, dated September 1, 2026, with reference CVE-2026-6841, and opens the door for NGOs and social service associations in the region to submit their projects.

The call is processed under Order ISO/11/2026, of July 20, which approves the regulatory bases for these grants, published in the BOC number 143, of July 27, 2026. Management is the responsibility of the Cantabrian Institute of Social Services (ICASS), the body assigned to manage economic benefits and public aid regarding social services in the Autonomous Community.

Financing and Amount

The grants are financed through budget application 16.00.231A.488.06 of Law 4/2026, of April 28, on the General Budgets of Cantabria for 2026, for an amount of 5,762,000 euros, provided as a targeted contribution by the State as a result of the distribution of the 0.7% IRPF allocation.

• The credit may be increased based on the final tax collection, according to article 58 of Royal Decree 887/2006.
• The additional amount will be subject to the declaration of credit availability prior to the award resolution.
• The call is processed via the urgency procedure, reducing ordinary deadlines by half, except for those regarding the submission of applications and appeals.

Beneficiaries and Programs

Entities of the Third Sector of Social Action defined in article 2 of Law 43/2015, of October 9, as well as the Spanish Red Cross, may obtain beneficiary status, provided they meet the requirements of Order ISO/11/2026 and their institutional purposes align with the eligible activities.

Eligible programs must be developed in the Autonomous Community of Cantabria between January 1 and December 31, 2027. Eligible expenses include:

• Personnel costs, with remuneration limited by the salary table of the state agreement for social action and intervention (between 20,771.45 and 41,232.45 euros annually depending on the group).
• Maintenance and activity costs, travel, and sporadic collaborations.
• Management and administration costs, which may not exceed 10% of the requested amount.
• Non-recoverable VAT, under the terms provided in the regulatory bases.

Deadlines and Submission

Applications, addressed to the Directorate of ICASS, shall be formalized using the standardized form in Annex 1-A and must be submitted to the General Electronic Registry of the Government of Cantabria (sede.cantabria.es) within one month from the day following the publication of the call summary in the BOC.

• The award resolution shall be issued by the Directorate of ICASS within a maximum period of six months from the publication of the summary.
• The justification ends on February 28, 2028, via a justification account with expenditure vouchers, or March 31, 2028, if an audit report is chosen.
• An administrative appeal (recurso de alzada) may be filed against the resolution before the Minister of Social Inclusion, Youth, Families, and Equality within one month.

The call, authorized by the Governing Council by Agreement of August 13, 2026, consolidates the mixed state-regional model for the allocation of 0.7% of Personal Income Tax (IRPF), in compliance with Constitutional Court Ruling 9/2017. For Cantabrian social entities, this line represents a key opportunity to finance programs of general interest during 2027, with an initial allocation exceeding 5.7 million euros.

Source: Official Gazette of Cantabria, no. 168, September 1, 2026, section 6, page 41681 (official reference: CVE-2026-6841).