For leasing of habitual residence by single-parent families

Regulations: Articles 9 quarter and 13 Law 8/2013, of November 21, of the Autonomous Community of Castilla-La Mancha, on Tax Measures.

Amounts and maximum limits of deductions

• 15 percent of the amounts paid for the rental of the home that constitutes or will constitute your habitual residence in Castilla-La Mancha during the tax period , when the requirements indicated in the following section are met.

• Maximum deduction amount: 450 euros.

  Please note that the taxpayer may not deduct more than 450 euros for the sum of the amounts paid for all contracts entered into in the tax period.

Requirements and other conditions of the deduction

• That, on the date of accrual of the tax, the taxpayer has his habitual residence in Castilla-La Mancha.

• That the taxpayer is the father or mother who is part of a single-parent family .

  Remember:

  According to article 2 bis of Law 8/2013, a single-parent family will be considered to be one formed by a legally separated mother or father or one without a marital bond and the daughters and sons who exclusively live together and are financially dependent on one or the other, and who meet any of the following requirements:

  1. Be minors, with the exception of those who, with the consent of their parents, live independently of them.

  2. Be of legal age and have established one of the support measures for the exercise of their legal capacity in accordance with civil legislation.

  It will be understood that there is exclusive economic dependency when the mother or father has the right to the entire minimum per descendant provided for in Law 35/2006, of November 28, with respect to the daughters and sons that make up the single-parent family and does not receive annual maintenance payments for the daughters and sons.

  Without prejudice to the foregoing, in no case will be considered a single-parent family the widowed person or one in an equivalent situation who has been convicted, by a final judgment, for the commission of an intentional crime of homicide in any of its forms, when the victim is his/her spouse or ex-spouse or a person who had been linked to him/her by a similar relationship of affection.

• That the sum of the general tax base and the savings of the taxpayer less the minimum for descendants (boxes [0435] , [0460] and [0514] of the declaration, respectively) does not exceed the amount of:

  • - 12,500 euros in individual taxation.

  • - 25,000 euros in joint taxation.

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

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

  Please note that in order to be considered a habitual residence, residence therein for a continuous period of three years is required, unless there are circumstances that necessarily require a change of residence.

• The limit of this deduction will be prorated by the number of days the lease remains in effect within the tax period

  Furthermore, when two or more taxpayers who declare the tax are entitled to apply this deduction for the same dwelling, the limit will be prorated between them in equal parts.

  The apportionment will not be carried out if one of the tenants cannot apply the deduction because they have a taxable base higher than the permitted amount or because they reside in another Autonomous Community.

Incompatibility

• This deduction is incompatible with the deductions “For leasing of habitual residence by persons under 36 years of age”, “For leasing of habitual residence linked to certain transactions of payment in kind”, “For leasing of habitual residence by large families” and “For leasing of habitual residence by disabled persons”.

• Furthermore, this deduction is incompatible with the “Single-parent family” deduction.

Note: Taxpayers entitled to the deduction must complete the section "Additional information on the regional deduction for rent" in Annex B.8 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, if applicable, if a NIF from another country has been entered, an X will be marked in the corresponding box.