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Form 100. Personal Income Tax Declaration 2019

10.7.12. For renting a habitual residence for taxpayers under 36 years of age

Taxpayers may deduct from the full autonomous community fee 15 percent of the amounts paid for the rental of the home that constitutes or will constitute their habitual residence in Castilla-La Mancha during the period tax, with a maximum of 450 euros.

This deduction may reach 20 percent of the amounts paid with a maximum of 612 euros in the following cases:

  1. When the taxpayer has his habitual residence in a municipality of Castilla-La Mancha with up to 2,500 inhabitants.

  2. When the taxpayer has his habitual residence in a municipality of Castilla-La Mancha with a population of more than 2,500 inhabitants and up to 10,000 inhabitants, which is at a distance greater than 30 kilometers from a municipality with a population of more than 50,000 inhabitants.

To determine the number of inhabitants of each municipality, the number established in the municipal registry of inhabitants in force on January 1 of the year in which the tax accrues will be taken.

Requirements

  1. That on the date of tax accrual, the taxpayer has his habitual residence in Castilla-La Mancha.

  2. That the taxpayer is under 36 years of age.

  3. That the sum of the general tax base and the tax base of the taxpayer's savings less the minimum for descendants is not greater than 12,500 euros in individual taxation or 25,000 euros in joint taxation.

  4. That the tax identification number of the landlord of the home be included in the self-assessment of the Personal Income Tax.

The concept of habitual residence will be that established by the personal income tax regulations in force on the date of accrual of the tax.

Completion

Through the data capture window, the taxpayer will record:

  1. The total amount paid by the taxpayer holder of the deduction for the rental of the same home. The program allows a maximum of two homes. You must indicate for each home the code of the corresponding municipality.

  2. The lessor's NIF. If the landlord does not have a NIF, he must enter the Identification Number in the country of residence.

The program will transfer the data included to Annex B6 of the declaration.