10.7.14. By habitual residence in rural areas

Taxpayers who have their habitual residence in any of the municipalities included in the areas indicated below also meet the requirement of effective stay the corresponding deductions may be applied to the full autonomous community fee:

1. For habitual residence in a municipality included in an area of intense depopulation:

   • If the municipality has a population of less than 2,000 inhabitants, 20%

   • If the municipality has a population equal to or greater than 2,000 and less than 5,000 inhabitants, 15%.

2. For habitual residence in a municipality included in an area of extreme depopulation:

   • If the municipality has a population of less than 2,000 inhabitants, 25%.

   • If the municipality has a population equal to or greater than 2,000 and less than 5,000 inhabitants, 20%.

3. For habitual residence in a municipality included in an area at risk of depopulation:

   • If the municipality has a population of less than 2,000 inhabitants, 15%.

   • If the municipality has a population equal to or greater than 2,000 and less than 5,000 inhabitants, 10%.

4. By habitual residence in a municipality included in an intermediate rural area referred to in the Sixth Additional Provision of Law 2/2021 :

   • If it is a municipality in an intermediate rural area with a predominance of agricultural activity, with a population of less than 2,000 inhabitants, which has lost population during the five years prior to January 1, 2021, 15%.

Non-compliance with the requirements will give rise to the integration of the deducted amounts into the full regional quota for the year in which the non-compliance occurs, with the corresponding late payment interest.

Effective stay

An effective stay in a municipality of Castilla-La Mancha will be considered one that can be accredited with the certification of the respective municipal registers and that coincides with the following indicators of permanence in the municipality:

• Health card certification, attached to the health center assigned in the basic health zone of the municipality where you are registered.

• Certification, if applicable, that minors, of compulsory school age, have enrollment in one of the educational centers of the reference locality, for the municipality where they are registered.

Completion

If, as stated above, you meet the requirements to be entitled to the deduction, you will mark the box that reflects your situation 

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