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Form 100. Personal Income Tax Return 2023

10.7.12. For renting a habitual residence for taxpayers under 36 years of age

Amount

Taxpayers may deduct from the autonomous community's full tax rate 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 maximum of euros.

This deduction may reach up to 20% of the amounts paid with a maximum of 612 euros in the following cases:

  1. When the taxpayer has his or her habitual residence in a municipality of Castilla-La Mancha with up to 2,500 inhabitants.

  2. When the taxpayer has his habitual residence in a municipality of Castilla-La Mancha with a population of more than 2,500 inhabitants and up to 10,000 inhabitants, which is located at a distance greater than 30 kilometers from a municipality with a population of more than 50,000 inhabitants.

To determine the number of inhabitants of each municipality, the number established in the municipal register of inhabitants in force on January 1 of the year in which the tax is due will be taken.

Requirements

  1. That the taxpayer is under 36 years of age on the accrual date.

  2. That the sum of the general tax base and the taxpayer's savings tax base minus the minimum for descendants is not greater than 12,500 euros in individual taxation or 25,000 euros in joint taxation.

  3. That the tax identification number of the landlord of the property be included in the personal income tax return.

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.

Incompatibilities

This deduction is incompatible with the deduction for the rental of a habitual residence linked to certain transactions involving payment in kind, with the deduction for the rental of a habitual residence by large families, with the deduction for the rental of a habitual residence by single-parent families and with the deduction for the rental of a habitual residence by persons with disabilities.

Completion

Through the data capture window the taxpayer will record:

  1. The total amount paid by the taxpayer entitled to the deduction for the rental of the same home. The program allows a maximum of two homes. For each dwelling, you must indicate the code for the corresponding municipality.

  2. The landlord's NIF. If the landlord does not have a NIF, he/she must provide the Identification Number in the country of residence.

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

You can consult the areas that allow the application of the deduction at:

Municipalities Distance (514 - pdf )