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Form 100. Personal Income Tax Return 2025

10.12.21. Due to change of residence to a municipality at risk of depopulation

Amount

1,000 euros , both in the tax period in which the change of residence occurs and in the following one.

Requirements and conditions

  • That the transfer of residence takes place from January 1, 2024.

  • That the taxpayer is under 35 years of age on the date the tax accrues.

    This age requirement must be met exclusively in the tax period in which the transfer of habitual residence takes place. 

  • That they move their habitual residence to a municipality in the Community of Madrid with a population of less than 2,500 inhabitants as of January 1 of the year prior to the accrual of the deduction, according to data published by the INE, through the onerous acquisition of their habitual residence or through a residential lease contract subject to the Urban Leasing Law, provided that the landlord is not the spouse or a relative, by blood or marriage, up to the third degree inclusive.

    You can consult the official population figures for Spanish municipalities in accordance with the Local Government Basic Law (Article 17) at the following link: Madrid: Population by municipality and sex .

  • Maintain your residence in said municipality during the tax period in which the change of residence occurs and in the three following tax periods, unless the taxpayer dies.

  • That the taxpayer's taxable income (the sum of the general tax base and the savings taxable income) and that of the other members of the family unit does not exceed the amount resulting from multiplying 30,930 euros by the number of members in the family unit.

    If it is a conjugal family unit (as regulated in article 82.1.1 of the Personal Income Tax Law), all members of the family unit integrated into it will be counted, regardless of whether or not they opt for the joint tax regime and whether or not they are required to file a return.

    If the family unit is single-parent or non-conjugal, all members of the family unit that theoretically correspond to each taxpayer must be taken into account, in accordance with the provisions of article 82.1.2 of the Personal Income Tax Law, regardless of whether or not they choose to pay taxes under the joint tax regime and whether or not they are required to file a return.

    This requirement for the taxpayer's taxable income, along with that of the rest of the members of their family unit, must be met in each of the two years in which the deduction is applicable.

Failure to meet any of the required conditions will result in the loss of the right to the deduction, and adjustments will be made in accordance with the provisions of state personal income tax regulations.

Completion

If the sum of the general and savings tax bases of all members of the family unit to which the taxpayer belongs exceeds the result of multiplying 30,930 euros by the number of members, they are not entitled to the deduction and therefore should not enter any data in this window

In another case:

  • If you are entitled to the deduction in the 2025 tax year, you will tick the box provided for that purpose.

  • If you are entitled to the deduction in the 2025 tax year, and you also applied the deduction in 2024, having met the requirements to be entitled to it, you will tick the box enabled for that purpose.

  • It will indicate the number of members in your family unit.