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Practical Income Manual 2023.

For rental of primary residence for young people

Regulations: Articles 7.4 and 10 Text Recast of the legal provisions of the Community of Castilla y León regarding own and assigned taxes, approved by Legislative Decree 1/2013, of 12 September

Amounts and maximum limits of the deduction

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

  • 25 percent of the amounts paid , with the limit of 612 euros , when the habitual residence is located in a municipality or in a smaller 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 capital of the province

    For these purposes, Order HAC /197/2015, of March 3 ( BOCyL 03-20-2015) provides that on March 1 January each year the lists of municipalities that meet the requirements set out in the regional regulations for the application of tax benefits on transferred taxes to which the Community of Castilla y León has been assigned will be updated normative powers. 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 the section "Benefits prosecutors".

    List of populations excluded from the application of the deduction

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

  • Additional limit: The amount deductible by the taxpayer by application of the previous points may not exceed the difference between the amounts actually paid by the taxpayer as rental income and the amount of the total aid that receive from any administration or public entity for this 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 03-06-2023), with effect from March 7, 2023, will not be applicable to deceased taxpayers prior to that date.

In the event that the taxpayer has the right to deduction for more than one home and it is appropriate to apply different ## percentages and limits depending on the municipality of residence, the 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 the maximum joint limit of 612 euros .

Requirements and other conditions for the application of the deduction

  • That the taxpayer is less than 36 years old on the date of tax accrual (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 owner or owners of the lease contract.

    The amounts paid by the spouse who does not appear in the contract - even through a community property - do not give the right to the application of the deduction for not being a tenant. See in this regard Supreme Court Ruling no. 220/2009, of April 3 (Civil Chamber), relapsed in cassation appeal no. 1200/2004 ( RED : STS 2464/2009).

Note: Taxpayers entitled to the deduction must complete the section "Additional information to the regional deduction for leasing of Andalusia, Principality of Asturias, Balearic Islands, Canary Islands, Cantabria, Castilla-La Mancha, Castilla y León, Catalonia, Extremadura, Galicia, Madrid , Region of Murcia, La Rioja and Comunitat Valenciana" of Annex B.8 of the declaration in which, in addition to the data necessary to quantify the deduction, the NIF / must be stated NIE ##2##of the landlord of the home and, if it exists, that of the second landlord or, where applicable, if a NIF from another country has been entered, will mark an X, respectively, in the corresponding boxes.