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Practical Income Manual 2022.

For rental of habitual residence by people with disabilities

Regulations: Articles 9 quinquies 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 has an accredited degree of disability equal to or greater than 65 per 100 and has the right to apply the minimum for disability of the taxpayer provided for in the Personal Income Tax Law.

  • 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 taxpayers filing Personal Income Tax have the right 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 minors 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 by single-parent families.”

  • Likewise, this deduction is incompatible with the deduction “Due to the taxpayer's disability.”

Note: Taxpayers entitled to the deduction must complete the section "Additional information to the regional deduction for leasing of Andalusia, Principality of Asturias, Balearic Islands, Canary Islands, Cantabria, Castilla-La Mancha, Castilla y León, Catalonia, Extremadura, Galicia, Madrid , Region of Murcia, La Rioja and Comunitat Valenciana" of Annex B.8 of the declaration in which, in addition to the data necessary to quantify the deduction, the NIF / must be stated NIE ##2##of the landlord of the home and, if it exists, that of the second landlord or, where applicable, if a NIF from another country has been entered, will mark an X in the corresponding box.