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Practical Income Manual 2022.

Castilla-La Mancha

Due to personal and family circumstances

Relative to habitual residence

By donations and donations

Other deductible concepts

  • By birth or adoption of children.
  • For large family.
  • Due to taxpayer disability.
  • Due to disability of ascendants or descendants.
  • For taxpayers over 75 years of age.
  • For the care of ascendants over 75 years of age.
  • For unpaid foster care of minors.
  • For unpaid care of people over 65 years of age and people with disabilities.
  • For single-parent family.
  • For daycare expenses
  • For renting a habitual residence for minors under 36 years of age.
  • For leasing of a habitual residence linked to certain dación en pago operations.
  • For rental of habitual residence by large families.
  • For rental of habitual residence by single-parent families.
  • For rental of habitual residence by people with disabilities
  • By acquisition or rehabilitation of the habitual residence in rural areas. 
  • For amounts donated for international development cooperation and entities for the fight against poverty, social exclusion and help for people with disabilities.
  • For donations for scientific research and development and business innovation.
  • For donations of cultural assets and contributions in favor of the conservation, repair and restoration of assets belonging to the cultural heritage of Castilla-La Mancha, and for cultural purposes, included in the cultural patronage plan of Castilla-La Mancha.
  • For expenses for the acquisition of textbooks, for language teaching and other expenses related to education.
  • By habitual residence in rural areas. 
  • Due to transfer of habitual residence. 
  • For interest expenses for third-party financing of the acquisition of their first habitual residence by those under 40 years of age.
  • To offset the effects of inflation.
  • By investment in the acquisition of shares and stakes in new or recently created entities.
  • By investment in social economy entities.