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Form 100. Personal Income Tax Declaration 2021

10.7.14. By habitual residence in rural areas

This deduction will not be applicable to taxpayers who died before June 1, 2021.

Taxpayers who have their habitual residence in one of the municipalities included in the sparsely populated areas also meet the requirement of effective stay The corresponding deductions may be applied to the full regional quota:

  1. By habitual residence in a municipality included in an area of intense depopulation:

    • If the municipality has a population of less than 2,000 inhabitants, 20%

    • If the municipality has a population equal to or greater than 2,000 and less than 5,000 inhabitants, 15%.

  2. By habitual residence in a municipality included in an area of extreme depopulation:

    • If the municipality has a population of less than 2,000 inhabitants, 25%.

    • If the municipality has a population equal to or greater than 2,000 and less than 5,000 inhabitants, 20%.

Sparsely populated areas

(Decree 108/2021, of October 19, which determines the rural areas of Castilla-La Mancha, in accordance with the typology established in article 11 of Law 2/2021 of May 7, on Economic, Social Measures and Tax Laws against Depopulation and for the Development of the Rural Environment in Castilla-La Mancha).

Effective stay

An effective stay in a municipality of Castilla-La Mancha will be considered one that can be accredited with the certification of the respective municipal registers and that coincides with the following indicators of permanence in the municipality:

  • Health card certification, attached to the health center assigned in the basic health zone of the municipality where you are registered.

  • Certification, if applicable, that minors, of compulsory school age, have enrollment in one of the educational centers of the reference locality, for the municipality where they are registered.

Non-compliance with the requirements will give rise to the integration of the deducted amounts into the full regional quota for the year in which the non-compliance occurs, with the corresponding late payment interest.

Completion

If, as stated above, you meet the requirements to be entitled to the deduction, you will mark the box that reflects your situation.