10.8.7. For renting a habitual residence for taxpayers under 36 years of age
20 percent of the amounts that the taxpayer would have paid during the tax period for rent on his or her habitual residence in Castilla y León, with a limit of 459 euros . The deduction will be 25 percent of the amounts paid, with a limit of 612 euros , when the habitual residence is located in any town or 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.
As of 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 centre 47186000501 Valladolid (with 299,166 inhabitants) but it would be applicable for the rest of the towns in Valladolid (Code 47186), for example the population centre 47186000201 Overuela (LA) (with 2,579 inhabitants).
Population units with more than 10,000 inhabitants or with more than 3,000 inhabitants that are less than 30 km from the provincial capital.
| Population Unit | INE code |
|---|---|
| AVILA | 05019000301 |
| ARANDA DE DUERO | 09018000201 |
| BURGOS | 09059000101 |
| MIRANDA DE EBRO | 09219001101 |
| ASTORGA | 24008000101 |
| LEON | 24089000201 |
| ARMUNY | 24089000101 |
| PONFERRADA | 24115002102 |
| SAN ANDRES DEL RABANEDO | 24142000501 |
| WORK OF THE ROAD | 24142000801 |
| VIRGIN OF THE ROAD (THE) | 24189000801 |
| NAVATEJERA | 24222000301 |
| VILLAOBISHO OF THE REGUERAS | 24222000701 |
| BATHROOMS FOR SALE | 34023000301 |
| PALENCIA | 34120000101 |
| Dawn of Tormes | 37008000101 |
| BÉJAR | 37046000101 |
| GOAT HERDS | 37067000401 |
| CARBAJOSA OF THE SACRED | 37085000101 |
| RODRIGO CITY | 37107000301 |
| SALAMANCA | 37274000201 |
| SANTA MARTA DE TORMES | 37294000201 |
| VILLAMAYOR | 37354000101 |
| Villares of the Queen | 37362000301 |
| LASTRILLA (THE) | 40112000101 |
| SAN ILDEFONSO | 40181000201 |
| SEGOVIA | 40194000601 |
| SORIA | 42173000401 |
| ARROYO DE LA ENCOMIENDA | 47010000101 |
| CIGALES | 47050000101 |
| CISTERNIGA | 47052000101 |
| LAGUNA DE DUERO | 47076000301 |
| MEDINA DEL CAMPO | 47085000201 |
| SANTOVENIA OF PISUERGA | 47155000101 |
| TORDESILLAS | 47165000501 |
| TUDELA DE DUERO | 47175000301 |
| VALLADOLID | 47186000501 |
| ZARATAN | 47231000101 |
| BENAVENTE | 49021000101 |
| ZAMORA | 49275000201 |
Requirements
-
That the taxpayer on the date of accrual of the tax is less than 36 years old .
-
That the total taxable base, less the personal and family minimum, is not greater than 18,900 euros in individual taxation or 31,500 euros in joint taxation. This requirement will be controlled by the program.
Completion
Through the data capture window the taxpayer will record:
- The total amount paid by the taxpayer entitled to the deduction.
- The landlord's NIF. If the landlord does not have a NIF, he/she must provide 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 with more than 10,000 inhabitants or with more than 3,000 inhabitants if they are less than 30 km from the provincial capital. In other cases, the code 2 will be indicated.
The program will transfer the included data to Annex B6 of the declaration.