For transfer of habitual residence
Note: This deduction is NOT applicable to taxpayers who died before June 1, 2021.
Regulations: Art. 12 quater and Second Additional Provision of Law 8/2013, of November 21, of the Autonomous Community of Castilla-La Mancha, on Tax Measures.
Amount and limits of the deduction
500 euros for the expenses incurred when moving the habitual residence
This amount will be applied in the tax period in which the change of residence occurs and in the following one.
Note:Taxpayers who moved their residence in 2020 to sparsely populated areas of Castilla-La Mancha for work reasons can apply this deduction in 2021, as it is the tax period following that in which the change of residence occurred, always and when the remaining requirements and conditions required for its application are met, including the taxable base limits (22,946 euros in individual taxation or 31,485 euros in joint taxation) indicated in the section “Requirements for the application of the deduction” .
Limit : The amount of the deduction may not exceed of the autonomous part of the full quota from the income from work and economic activities of the financial year in that the deduction is applicable.
In the event that both spouses generate the right to the deduction, in joint taxation, the maximum limit of the deduction is unique for the declaration as a whole, so its determination will be made taking into account consideration will be given to the set of income from work and economic activities obtained by both spouses and will be applied to the total amount of the deduction which, according to what we explain in the following point, will be 500 euros per each taxpayer (therefore, 1,000 euros in joint taxation)
In the case of joint taxation , the deduction of 500 euros will be applied, in each of the tax periods in which the deduction is applicable, for each of the taxpayers who transfers his residence in the terms previously mentioned, with the limit of the autonomous part of the full quota from income from work and economic activities that corresponds to the taxpayers that generate the right to apply the deduction.
Requirements for applying the deduction
The transfer of habitual residence must occur for work reasons .
Whenever the transfer occurs for work reasons, the deduction will be applicable to both employed workers and entrepreneurs or self-employed professionals.
The transfer of habitual residence must be carried out to a municipality of Castilla-La Mancha included in the sparsely populated areas referred to in article 12 of Law 2/202 1, 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 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:
a) Areas of intense depopulation : Those groupings of municipalities with a density greater than 8 inhabitants per km2.
b) 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.
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)
The taxable base of the tax period in which the deductions referred to in the previous point began to be applied, , must be less than:
To consolidate the right to the deduction, the taxpayer must remain in the new habitual residence during the year in which the transfer occurs and the following three .
Loss of the right to the deduction made
Non-compliance with any of the above requirements will give rise to the return of the amounts deducted from the full autonomous community fee for the year in which the non-compliance occurs, with the corresponding late payment interest.
Exceptions to the loss of the right to deduction are cases in which non-compliance is due to the death of the taxpayer.