10.8.7. For rental of habitual residence for taxpayers under 36 years of age
20 per 100 of the amounts that the taxpayer would have paid during the tax period for the rental of his habitual residence in Castilla y León, with a limit of 459 euros . The deduction will be 25 per 100 of the amounts paid, with a limit of 612 euros , when the habitual residence is located in any town in the municipality of Castilla y León that does not exceed 10,000 inhabitants, or that does not exceed 3,000 inhabitants if they are less than 30 km from the provincial capital.
Starting in 2016, the concept of population is modified for the purposes of applying this tax benefit, with the number of inhabitants of the population (INE Population Unit Code) being relevant and not the number of inhabitants of the entire municipality. For example, in Valladolid the deduction would not be applicable in the population center 47186000501 Valladolid (with 299,166 inhabitants) but it would be applicable to the rest of the towns of Valladolid (Code 47186) for example the population center 47186000201 Overuela (LA) (with 2,579 inhabitants).
Population units of more than 10,000 inhabitants or that have more than 3,000 inhabitants and are less than 30 km from the Provincial Capital.
|Population Unit||INE code|
|ARANDA DE DUERO||09018000201|
|MIRANDA DE EBRO||09219001101|
|SAN ANDRES DEL RABANEDO||24142000501|
|VIRGIN OF THE ROAD (LA)||24189000801|
|VILLAOBISPO OF LAS REGUERAS||24222000701|
|ALBA DE TORMES||37008000101|
|CARBAJOSA DE LA SAGRADA||37085000101|
|SANTA MARTA DE TORMES||37294000201|
|VILLARES DE LA REINA||37362000301|
|ARROYO DE LA ENCOMIENDA||47010000101|
|LAGUNA DE DUERO||47076000301|
|MEDINA DEL CAMPO||47085000201|
|SANTOVENIA DE PISUERGA||47155000101|
That the taxpayer on the date of tax accrual is less than 36 years old .
That the total tax base, less the personal and family minimum, does not exceed 18,900 euros in individual taxation or 31,500 euros in joint taxation. This requirement will be controlled by the program.
Through the data capture window, the taxpayer will record:
- The total amount paid by the taxpayer holding the deduction.
- The lessor's NIF. If the landlord does not have a NIF, he must enter the Identification Number in the country of residence.
- The code 1 will also be entered if the habitual residence is located in any town in Castilla y León that exceeds 10,000 inhabitants or that exceeds 3,000 inhabitants if they are less than 30 km from the capital of province. In other cases, the code 2 will be indicated.
The program will transfer the data included to Annex B6 of the declaration.