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.

The deduction may only be applied by the taxpayer who appears as the holder of the lease contract.

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.

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:

• Amount paid by the person listed as the owner in the lease contract.

  In the case of marriage, if only one of the spouses appears in the contract, it will be he or she who can apply the deduction. If the rent is paid with joint funds, the spouse, the holder of the contract, may apply a deduction for 50% of the rental amount. The amounts paid by the other spouse do not give the right to the deduction since he or she does not have the status of tenant.

• 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.