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Practical manual for Income Tax 2023.

Autonomous Community of Castilla-La Mancha

Taxpayers who in 2023 had their habitual residence in the territory of the Autonomous Community of Castilla-La Mancha will be able to apply the following regional deductions:

  1. By birth or adoption of children
  2. For large family
  3. For single parent family
  4. For expenses in the acquisition of textbooks, for language teaching and other expenses related to education
  5. For daycare expenses
  6. Due to taxpayer disability
  7. Due to disability of ascendants or descendants
  8. For taxpayers over 75 years of age
  9. For the care of ascendants over 75 years of age
  10. For unpaid foster care of minors
  11. For unpaid care of people over 65 years of age or with disabilities
  12. For renting a principal residence for persons under 36 years of age
  13. For leasing of habitual residence linked to certain transactions of payment in kind
  14. For rental of habitual residence by large families
  15. For leasing of habitual residence by single-parent families
  16. For rental of habitual residence by people with disabilities
  17. For amounts donated for international development cooperation and entities for the fight against poverty, social exclusion and help for people with disabilities.
  18. For donations with the purpose of scientific research and development and business innovation
  19. For donations of cultural goods and contributions in favor of the conservation, repair and restoration of goods belonging to the cultural heritage of Castilla-La Mancha, and for cultural purposes, included in the cultural patronage plan of Castilla-La Mancha
  20. For interest expenses for third-party financing of the acquisition of their first habitual residence by those under 40 years of age
  21. By habitual residence in rural areas
  22. For acquisition or rehabilitation of the habitual residence in rural areas
  23. Due to transfer of habitual residence
  24. For investment in the acquisition of shares and corporate interests as a result of agreements to establish companies or increase capital in commercial companies
  25. For investment in social economy entities