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Form 100. Personal Income Tax Return 2023

10.7.20. For rental of habitual residence by large families

Amount

Taxpayers who are part of a large family recognized as such in accordance with the provisions of Law 40/2003 may deduct 15% 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 a maximum of 450 euros.

The concept of habitual residence will be that established by the regulations governing IRPF in force on the date of accrual of the tax.

Requirements and conditions

  • That the sum of the general tax base and the taxpayer's savings base minus the minimum for descendants does not exceed the amount of 12,500 euros in individual taxation and 25,000 euros in joint taxation.

  • That the NIF of the landlord of the property be recorded in the personal income tax return.

  • That on the date of accrual of the tax, the status of large family is recognized and the title accrediting said status is held.

  • The limit of this deduction will be prorated by the number of days in which the lease remains in force within the tax period and, in addition, when two or more taxpayers declaring the tax are entitled to apply this deduction for the same dwelling, the limit will be prorated between them in equal parts.

Incompatibility

This deduction is incompatible with the deductions: "For large families", "For leasing of habitual residence for taxpayers under 36 years of age", "For leasing of habitual residence linked to certain dation in payment operations", "For leasing of habitual residence by single-parent families" and "For leasing of habitual residence by persons with disabilities".

Completion

If, in accordance with the above, you are entitled to apply the deduction, you will record the amount paid for the lease, indicate the number of days the contract was in force during the year, the number of people entitled to the deduction, the NIF of the landlord or, failing that, the identification number of the landlord in the country of residence.

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