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Practical manual for Income Tax 2023.

For rental of habitual residence by people with disabilities

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

Amounts and maximum limits of deductions

  • 15 percent 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, when the requirements indicated in the following section are met.

  • Maximum deduction amount: 450 euros.

    Please note that the taxpayer may not deduct more than 450 euros for the sum of the amounts paid for all contracts entered into in the tax period.

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.

  • That the taxpayer has a degree of disability accredited equal to or greater than 65% and has the right to the application of the minimum for disability of the taxpayer provided for in the Personal Income Tax Law .

  • That the sum of the general tax base and the savings of the taxpayer 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 therein for a continuous period of three years is required, unless there are circumstances that necessarily require a change of residence.

  • The limit of this deduction will be prorated by the number of days the lease remains in effect within the tax period

    Furthermore, when two or more taxpayers declaring IRPF are entitled to apply this deduction for the same dwelling, the limit will be prorated between them in equal parts.

    The apportionment will not be carried out if one of the tenants cannot apply the deduction because they have a taxable base higher than the permitted amount or because they reside in another Autonomous Community.

Incompatibility

  • This deduction is incompatible with the deductions “For leasing of habitual residence by persons under 36 years of age”, “For leasing of habitual residence linked to certain transactions of payment in kind”, “For leasing of habitual residence by large families” and “For leasing of habitual residence by single-parent families”.

  • Furthermore, this deduction is incompatible with the deduction “For disability of the taxpayer”

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.