10.7.21. For rental of habitual residence by single-parent families

The father or mother who is part of a single-parent family may deduct 15% of the amounts paid for the rental of the home that constitutes or will constitute their habitual residence in Castilla-La Mancha during the tax period, with a maximum of 450 euros.

The concept of habitual residence will be that established by the regulations governing Personal Income Tax in force on the date of accrual of the tax.

Requirements and conditions.

• That the sum of the general tax base and the taxpayer's savings minus the minimum for descendants does not exceed the amount of 12,500 euros in individual taxation and 25,000 euros in joint taxation.

• That the NIF of the landlord of the home be entered in the personal income tax self-assessment.

• The limit of this deduction will be prorated by the number of days in which the lease remains in force within the tax period and, in addition, when two or more tax filers have the right to apply this deduction for the same home, the limit It will be prorated between them in equal parts.

• For the purposes of this deduction, a single-parent family will be considered to be that formed by the mother or father who are legally separated or without a marriage bond and the daughters and sons who, exclusively, live together and are economically dependent on one or the other, and who meet any of the following criteria: the following requirements:

  • Minor daughters and sons, with the exception of those who, with the consent of their parents, live independently of them.

  • Daughters and sons of legal age who have established some of the support measures for the exercise of their legal capacity in accordance with civil legislation.

• For the purposes of this deduction, a widow or person in a similar situation who has been convicted, by a final judgment, for the commission of an intentional crime of homicide will not be considered a single-parent family , ##1## in any of its forms, when the victim was her spouse or ex-spouse or person who had been linked to her by an analogous emotional relationship.

• It will be understood that there is exclusive economic dependence, when the mother or father has the right to the entire minimum per descendant with respect to the daughters and sons who make up the single-parent family and does not receive annuities for maintenance for the daughters and sons.

Incompatibility

This deduction is incompatible with the deductions: "For single-parent families", "For leasing of a habitual residence for taxpayers under 36 years of age", "For leasing of a habitual residence linked to certain dación en pago transactions", "For leasing of a habitual residence for large families" and "For leasing of habitual residence for people with disabilities".

Completion

If, as stated above, you have the right to apply the deduction, you will enter the amount paid for the lease, indicate the number of days in which the contract was in force, the number of people entitled to the deduction, the lessor's NIF or, Failing that, the identification number of the lessor in the country of residence.

The program will transfer the data to Annex B.8 of the declaration.