By habitual residence in rural areas
Note: This deduction is NOT applicable to taxpayers who died before June 1, 2021.
Regulations: Art. 12 bis and Second Additional Provision of Law 8/2013, of November 21, of the Autonomous Community of Castilla-La Mancha, on Tax Measures.
It must be differentiated between:
A) Habitual residence in a municipality included in an area of intense depopulation :
20 percent of the full regional quota, if the municipality has a population of less than 2,000 inhabitants
15 percent of the full autonomous quota, if the municipality has a population equal to or greater than 2,000 and less than 5,000 inhabitants
B) Habitual residence in a municipality included in an area of extreme depopulation:
25 percent of the full regional quota, if the municipality has a population of less than 2,000 inhabitants
20 percent of the full autonomous quota, if the municipality has a population equal to or greater than 2,000 and less than 5,000 inhabitants
Requirements for applying the deduction
Taxpayers must have their habitual residence in one of the municipalities included in the sparsely populated areas referred to in article 12 of Law 2/2021, of May 7, on Measures Economic, Social and Tax Actions against Depopulation and for the Development of the Rural Environment in Castilla-La Mancha
In accordance with article 12 of Law 2/2021, those groups of municipalities or population centers made up mainly of small municipalities, with a joint population density of less than 12.5 inhabitants per km2, high aging rates and intense population losses, with significant geographic isolation with respect to municipalities with more than 30,000 inhabitants, a high percentage of land used for forestry, and a high significance of agricultural activity.
Considering the degree of depopulation, the following categories of sparsely populated areas are established:
Areas of intense depopulation : Those groupings of municipalities with a density greater than 8 inhabitants per km2.
Areas of extreme depopulation : Those groups of municipalities with a population density of less than 8 inhabitants per km2.
Note: For the application of this deduction, the population of the municipalities will be taken as the population that, according to their respective municipal register, they had on January 1 of each year.
For the purposes indicated in the previous paragraph, population variations with respect to the 2021 municipal register that entail a reduction or non-application of the deductions that are appropriate according to it will not be taken into consideration. In such cases, said deductions may continue to be applied under the conditions and amounts that are appropriate according to the population of the aforementioned municipal registry.
However, in exceptional cases in which one of the spouses resides in an area that gives rise to the right to the deduction and the other does not or in which the spouses reside in municipalities included in different rural areas, the amount of the tax deduction joint will be the sum of the deductions that correspond to each of the taxpayers included in that declaration.
List of sparsely populated areas
See Decree 108/2021, of October 19, which determines the rural areas of Castilla-La Mancha , in accordance with the typology established in article 11 of Law 2/ 2021 of May 7, on Economic, Social and Tax Measures against Depopulation and for the Development of the Rural Environment in Castilla-La Mancha (BOCL 10-25-2021)
That the taxpayer meets the “effective stay” requirement referred to in article 5 of Law 2/2021, of May 7, of Economic, Social and Tax Measures against Depopulation and for the Development of the Rural Environment in Castilla-La Mancha.
In accordance with article 5 of Law 2/2021, an “effective stay in a municipality of Castilla-La Mancha is considered to be one that can be accredited with the certification of the respective municipal registers and that coincides with the following indicators of permanence in the municipality. :
– Health card certification, attached to the health center assigned in the basic health zone of the municipality where you are registered.
– Certification, if applicable, that minors, of compulsory school age, have enrollment in one of the educational centers of the reference locality, for the municipality where they are registered.
Loss of the right to the deduction made
Failure to comply with any of the indicated requirements entails the loss of the tax benefit, and the taxpayer must integrate the deducted amounts into the full autonomous quota of the year in which the non-compliance occurs, plus interest. accrued delay.