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Form 100. Personal Income Tax Return 2025

10.7.22. For rental of habitual residence by people with disabilities

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 less the minimum for dependents 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

If you are eligible for the deduction, you will record the amount paid for the lease, indicate the number of days the contract was in effect during the year, the number of people eligible for the deduction, the landlord's tax identification number (NIF) or, failing that, the landlord's identification number in the country of residence.

The program will transfer the data to Annex B.11 of the declaration.

In the event that you have already filed the return without including the amount of this deductionYou will need to modify the submitted declaration, which will result in a lower amount to be paid or a larger refund. You can find more information on how to submit this amendment at: Modify a previously submitted declaration 2025.