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 to 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 include the settlements that belong to Rank X of the structure of the settlement system of Aragon.

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

Completion 

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

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