10.8.7. For rental of habitual residence for taxpayers under 36 years of age

20% of the amounts that the taxpayer would have paid during the tax period for the rental of his habitual residence in Castilla y León, with a limit of 459 euros . The deduction will be 25% of the amounts paid, with a limit of 612 euros , when the habitual residence is located in a municipality or in a smaller local entity of the Community of Castilla y León that does not exceed 10,000 inhabitants, in general, or 3,000 inhabitants, if it is less than 30 kilometers from the capital of the province.

The deduction can only be applied by the taxpayer who appears as the owner of the lease contract.

Requirements

• That the taxpayer on the date of tax accrual is less than 36 years old .

• That the total tax base, less the personal and family minimum, does not exceed 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 whoever appears as the owner in the lease contract.

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

• The code 1 will be entered if the habitual residence is located in any municipality or minor local entity of Castilla y León that exceeds 10,000 inhabitants or that exceeds 3,000 inhabitants if they are less than 30 km from the provincial capital. For other municipalities or local entities, the code 2 will be indicated.

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