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Practical manual for Income Tax 2023.

For rental of primary residence for young people

Regulations: Articles 7.4 and 10 Text Consolidated legal provisions of the Community of Castile and Leon on own and transferred taxes, approved by Legislative Decree 1/2013, of September 12

Maximum amounts and limits of deductions

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

  • 25% of the amounts paid , with a limit of 612 euros , when the habitual residence is located in a municipality or a minor 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 provincial capital

    For these purposes, Order HAC /197/2015, dated March 3 ( BOCyL 03-20-2015) provides that as of January 1 each year, the lists of municipalities that meet the requirements set forth in the regional regulations for the application of tax benefits on the transferred taxes over which the Community of Castilla y León has regulatory powers will be updated. These lists will be published on the Tax Portal of the Junta de Castilla y León (see in this regard https://tributos.jcyl.es) , in section "Tax benefits".

    List of populations excluded from the application of the deduction

    Note: Until December 31, 2015, the term "municipality" was used. From that date, it will be replaced by the term "population" and from February 26, 2021, it will be replaced again by the terms "municipality" or "minor local entity."

  • Additional limit: the amount deductible by the taxpayer by applying the previous points may not exceed the difference between the amounts actually paid by the taxpayer in the form of rental income and the total amount of aid received from any administration or public entity for said concept.

    Important : the previous limitation having been introduced by section 3 of article 1 of Law 1/2023, of February 24, on Tax, Financial and Administrative Measures of Castilla y León ( BOCyL 06-03-2023), with effect from March 7, 2023, it will not be applicable to taxpayers who died before that date.

In the event that the taxpayer is entitled to a deduction for more than one home and different percentages and limits must be applied depending on the municipality of residence, the applicable amount will be the sum of the amounts resulting from applying the corresponding percentage and limit to the amounts paid for each contract, with a joint maximum limit of euros .

Requirements and other conditions for the application of the deduction

  • That the taxpayer is under 36 years of age on the tax accrual date (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 holder or holders of the lease contract.

    Amounts paid by the spouse who is not listed in the contract – even if there is a community property agreement – do not give the right to apply the deduction for not being a tenant. See in this regard the Supreme Court Judgment No. 220/2009, of April 3 (Civil Division), issued in cassation appeal No. 1200/2004 ( ROJ : STS 2464/2009).

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 of another country has been entered, an X will be marked, respectively, in the corresponding boxes.