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Form 100. Personal Income Tax Return 2025

10.7.22. For rental of habitual residence by people with disabilities

It is not currently possible to complete this deduction due to the recent publication (on March 30) of a regulatory modification by the Autonomous Community. Renta Web is being adapted to the new regulations, so the field for completing the form is disabled to avoid errors in the declarations. The box will be enabled as soon as possible.

Amount

Taxpayers with a certified disability rating of 65% or higher, who are entitled to the minimum disability allowance, may deduct the15% of the amounts paid for the lease of the dwelling that constitutes or will constitute their habitual residence in Castilla-La Mancha during the tax period, with a maximum of 500 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.

  • 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: "Due to the taxpayer's disability", "For the rental of a habitual residence for taxpayers under 36 years of age", "For the rental of a habitual residence linked to certain transactions involving payment in kind", "For the rental of a habitual residence for large families" and "For the rental of a habitual residence for single-parent families".

Completion

It is not currently possible to complete this deduction due to the recent publication (on March 30) of a regulatory modification by the Autonomous Community.

Renta Web is being adapted to the new regulations, so the field for completing the form is disabled to avoid errors in the declarations.

The box will be enabled as soon as possible.