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Practical Income Manual 2022.

For rental of primary residence for young people

Regulations: Art. 7.4 and 10 Text Recast of the legal provisions of the Community of Castilla y León regarding own and assigned taxes , approved by Legislative Decree 1/2013, of September 12

Amounts and maximum limits of the deduction

  • 20 percent of the amounts paid in the tax period for renting the habitual residence in Castilla y León, with a limit of 459 euros .

  • 25 percent of the amounts paid , with the limit of 612 euros , when the habitual residence is located in a municipality or in a smaller local entity of Castilla y León that does not exceed :

    • - 10,000 inhabitants, in general, or

    • - 3,000 inhabitants if it is less than 30 kilometers from the capital of the province

    As indicated in Order HAC /197/2015, of March 3 ( BOCyL 03-20-2015) it will be updated on January 1, each year the lists of the municipalities (from January 1, 2016, the towns) that meet the requirements set out in the regional regulations for the application of tax benefits in the taxes transferred over which the Community of Castilla y León has been assigned regulatory powers. . These lists will be published on the Tax Portal of the Junta de Castilla y León. See about this https://

Requirements and other conditions for the application of the deduction

  • That the taxpayer is less than 36 years old on the date of tax accrual (normally, December 31).
  • That the general tax base plus the savings tax base minus the personal and family minimum (boxes [0435] , [0460] and [0520] of the declaration, respectively) does not exceed the following amounts:

    • - 18,900 euros in individual taxation.

    • - 31,500 euros in joint taxation.

  • The deduction will be made by the owner or owners of the lease contract.

    The amounts paid by the spouse who does not appear in the contract - even through a community property - do not give the right to the application of the deduction for not being a tenant. See in this regard Supreme Court Ruling no. 220/2009, of April 3 (Civil Chamber), relapsed in cassation appeal no. 1200/2004 (RED: STS 2464/2009).

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, respectively, in the corresponding boxes.