10.7.22. For rental of habitual residence by people with disabilities

Taxpayers who have an accredited degree of disability equal to or greater than 65% and are entitled to apply the minimum for disability of the taxpayer may deduct 15% of the amounts paid for the lease of the home that constitutes or will constitute your 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.

Incompatibility

This deduction is incompatible with the deductions: "Due to the taxpayer's disability", "Due to leasing of a habitual residence for taxpayers under 36 years of age", "Due to leasing of a habitual residence linked to certain dation in payment transactions", "For leasing of a habitual residence by large families" and "Due to rental of habitual residence by single-parent families".

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.