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Practical manual for Income Tax 2023.

For renting a principal residence for persons under 36 years of age

Regulations: Articles 9 and 13 Law 8/2013, of November 21, of the Autonomous Community of Castilla-La Mancha, on Tax Measures

Amounts and maximum limits of deductions

  • 15% of the amounts paid for the rental of the home that constitutes or will constitute your habitual residence in Castilla-La Mancha during the tax period, with a maximum of 450 euros .

  • 20% of the amounts paid for the rental of the dwelling that constitutes or will constitute your habitual residence during the tax period, with a maximum of 612 euros in the following cases :

    1. When the taxpayer has his habitual residence in a municipality of Castilla-La Mancha with a population of up to 2,500 inhabitants .

    2. When the taxpayer has his habitual residence in a municipality of Castilla-La Mancha with a population of more than 2,500 inhabitants and up to 10,000 inhabitants, which is located at a distance greater than 30 kilometers from a municipality with a population of more than 50,000 inhabitants .

    For these purposes, to determine the number of inhabitants of each municipality, the number established in the municipal register of inhabitants in force on January 1 of the year in which the tax is due will be taken.

    You can consult the list of municipalities that generate the right to apply the deduction in the link indicated at the end of this section.

Requirements and other conditions of the deduction

  • That, on the date of accrual of the tax, the taxpayer has his habitual residence in Castilla-La Mancha and is under thirty-six years of age .

  • That the sum of the general tax base and the taxpayer's savings base less 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 self-assessment of IRPF includes the tax identification number of the landlord of the home.

  • The concept of habitual residence will be the established by the regulations governing IRPF in force on the date of accrual of the tax.

    Please note that in order to be considered a habitual residence residence in it for a continuous period of three years is required, circumstances arise that necessarily require a change of residence.

Incompatibility

This deduction is incompatible with the deductions “For leasing of habitual residence linked to certain transactions of payment in kind”, “For leasing of habitual residence by large families”, “For leasing of habitual residence by single-parent families” and “For leasing of habitual residence by persons with disabilities”.

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

Municipalities Distance (514 - pdf )