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Form 100. Personal Income Tax Declaration 2023

10.2.19. By residence in certain municipalities

Amount

The amount of the deduction will be 600 euros.

In the case of joint taxation, the amount of the deduction will be applicable for each of the taxpayers who meet the established requirements.

Requirements

  • Taxpayers must have their habitual residence in this fiscal year and in the following four years, in one of the rural settlements with extreme risk of depopulation, which includes settlements that belong to Range X of the structure of the settlement system of Aragon.

  • The sum of the general taxable base and the taxable savings base must be less than 35,000 euros in individual returns, and less than 50,000 euros in joint returns, and in addition, the savings taxable base, regardless of the type of declaration, It cannot exceed 4,000 euros.

Completion 

If you have resided in rural settlements with extreme risk of depopulation, check the box enabled for this purpose. 

In order for the program to calculate the deduction that corresponds to joint taxation, it must indicate the number of children in the family unit who do not receive income and who qualify for the deduction.