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Practical Income Manual 2021.

For rental of habitual residence by single-parent families

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

Amounts and maximum limits of the deduction

  • 15 percent of the amounts paid for the lease 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 will not be able to deduct more than 450 euros for the sum of the amounts paid for all contracts made in the tax period.

Requirements and other conditions of the deduction

  • That, on the date of tax accrual, 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 .


    In accordance with article 2 bis of Law 8/2013, a single-parent family will be considered to be that formed by the mother or father legally separated or without marital ties and the daughters and sons who, exclusively, live together and are financially dependent on a family. or another, and that 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 who have established some of the support measures for the exercise of their legal capacity in accordance with civil legislation.

    It will be understood that there is economic dependence exclusively, 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 who make up the single-parent family and do not receive annuities for alimony for daughters and sons.

    Without prejudice to the foregoing, in no case will be considered a single-parent family to be a widow or person in a similar 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 was her spouse or ex-spouse or person who had been linked to her by an analogous emotional relationship.

  • That the sum of the general tax base and the savings of the taxpayer minus 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 home be entered in the personal income tax self-assessment.

  • The concept of habitual residence will be the established by the regulations regulating the Personal Income Tax in force on the date of accrual of the tax.

    Keep in mind that to be considered a habitual residence, residence in it is required for a continuous period of three years, unless circumstances arise that necessarily require a change of residence.

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

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

    The proration will not be made if one of the tenants cannot apply the deduction because they have a tax base greater than the allowed amount or because they reside in another Autonomous Community.


  • This deduction is incompatible with the deductions “For renting a habitual residence for persons under 36 years of age”, “For renting a habitual residence linked to certain dation in payment transactions”, “For renting a habitual residence for large families” and “For renting of habitual residence for disabled people.”

  • Likewise, this deduction is incompatible with the deduction “For a single-parent family”

Note: Taxpayers entitled to the deduction must complete the section "Additional information to the regional deduction for leasing" of Annex B.8 of the declaration in which, in addition to the data necessary to quantify the deduction, the must be stated. NIF ##1##/ NIE of the landlord of the home and, if applicable, that of the second landlord or, where applicable, if he has registered a NIF from another country, an X will be marked in the corresponding box.