On December 27, he has been published in the official bulletin of Cantabria the law of Cantabria 11/2010 of 23 December, on fiscal measures and financial content, from the fiscal point of view, enter the following developments in tax on inheritance and donations with effects Munro on January 1, 2011. In 2010 were introduced a series of bonuses at the full fee for some assumptions of donation tax certain relatives:-autonomic 99% bonus tax fee on the donation of first housing that was to constitute residence habitual of the grantee. -Autonomic 99% bonus tax share on donation of land to build a housing establish habitual residence of the grantee. -Autonomic 99% bonus of tax dues by cash donation, aimed at acquisition of first home or for the acquisition of land to build housing. -99% Bonus of the tax share in donations from homes which will constitute the habitual residence of the grantee carried out in favour of the spouse or common-law partner in fact when the donation occurs as a result of a marital breakup or coexistence in fact. Starting on January 1, 2011 it is no longer necessary that the donations are aimed at the acquisition or construction of a first residence, but it suffices that donated, built or acquired housing constitutes the grantee is habitually resident (without having to be its first home). Edisa AsesoresMiembro of Eurojuris Spain this article does not constitute legal advice.