For rental of habitual residence linked to certain dación en pago operations

Regulations: Art. 9 bis 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 during the year for the rental of the primary residence of the taxpayer, located in Castilla-La Mancha and which constitutes the habitual residence .

• Maximum deduction amount: 450 euros

  Keep in mind 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 lease contract is linked to an operation for the allocation of the habitual residence in payment of the entire outstanding debt of the loan or credit guaranteed by a mortgage of the aforementioned home.

• 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 are entitled to the application of 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.

Incompatibility

This deduction is incompatible with the deductions “For renting a habitual residence for minors under 36 years of age”, For renting a habitual residence for large families, “For renting a habitual residence for single-parent families” and “For renting a habitual residence for people with disability".

Note: Taxpayers entitled to the deduction must complete the section "Additional information to the regional deduction for the rental of habitual residence linked to certain dación en pago transactions in Aragon, the Canary Islands and Castilla-La Mancha in Annex B.9 of the declaration in which, in addition to the data necessary to quantify the deduction, must include the NIF / NIE of the landlord of the home and, where applicable , if you have submitted a NIF from another country, an X will be marked in the corresponding box.