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Practical manual for Income Tax 2020.

For rental of primary residence for young people

Regulations: Art. 7.4 Text Revised legal provisions of the Community of Castile and Leon on own and transferred taxes, approved by Legislative Decree 1/2013, of September 12.

Amounts and maximum limits of deductions

  • 20 percent of the amounts paid in the tax period for rent of the habitual residence in Castilla y León, with a limit of 459 euros .

  • 25 percent of the amounts paid, with a limit of 612 euros , when the habitual residence is located in a town of Castile and León that does not exceed :

    • - 10,000 inhabitants, in general, or
    • - 3,000 inhabitants if it is less than 30 kilometers from the provincial capital

    As indicated in Order HAC /197/2015, dated March 3 ( BOCyL 03-20-2015), the lists of municipalities (from January 1, 2016, the towns) that meet the requirements set forth in the regional regulations for the application of tax benefits on transferred taxes over which the Community of Castilla y León has regulatory powers will be updated on January 1 of each year. These lists will be published on the Tax Portal of the Regional Government of Castile and Leon.

Requirements and other conditions for the application of the deduction

Regulations: See art. 10 of the Consolidated Text of the legal provisions of the Community of Castile and Leon on own and transferred taxes.

  • That the taxpayer is under 36 years of age on the tax accrual date (normally, December 31).

  • That the general tax base plus the savings tax base minus the personal and family minimum (boxes [0435] , [0460] and [0519] of the declaration, respectively) does not exceed the following amounts:

    • - 18,900 euros in individual taxation .
    • - 31,500 euros in joint taxation .

  • The deduction will be made by the holder or holders of the lease contract.

    Amounts paid by the spouse who is not listed in the contract – even if there is a community property agreement – do not give the right to apply the deduction for not being a tenant. See in this regard Supreme Court Ruling No. 220/2009, of April 3.

Note: Taxpayers entitled to the deduction must complete the section "Additional information on the regional deduction for rent" in Annex B.6 of the declaration in which, in addition to the data necessary to quantify the deduction, the NIF / NIE of the landlord of the home must be stated and, if applicable, that of the second landlord or, where appropriate, if a NIF of another country has been entered, an X will be marked, respectively, in the corresponding boxes.