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Practical manual for Income Tax 2023.

Castilla-La Mancha

Due to personal and family circumstances

Relating to the habitual residence

For donations and gifts

Other deductible concepts

  • By birth or adoption of children.
  • For large family.
  • Due to disability of the taxpayer.
  • Due to disability of ascendants or descendants.
  • For taxpayers over 75 years of age.
  • For the care of ancestors over 75 years of age.
  • For unpaid foster care of minors.
  • For unpaid care of people over 65 years of age and people with disabilities.
  • For single-parent family.
  • For daycare expenses
  • For leasing a habitual residence by persons under 36 years of age.
  • For leasing of a habitual residence linked to certain transactions involving payment in kind.
  • For leasing of habitual residence by large families.
  • For leasing of habitual housing by single-parent families.
  • For leasing of habitual residence by persons with disabilities.
  • For interest expenses on external financing of the acquisition of a first habitual residence by persons under 40 years of age.
  • By habitual residence in rural areas. 
  • For the acquisition or rehabilitation of a primary residence in rural areas. 
  • For amounts donated to international development cooperation and to entities for the fight against poverty, social exclusion and assistance to people with disabilities.
  • For donations for scientific research and development and business innovation.
  • For donations of cultural goods and contributions in favour of the conservation, repair and restoration of assets belonging to the cultural heritage of Castilla-La Mancha, and for cultural purposes, included in the cultural patronage plan of Castilla-La Mancha.
  • For expenses related to the purchase of textbooks, language teaching and other expenses related to education.
  • Due to transfer of habitual residence. 
  • For investment in the acquisition of shares and equity interests in new or recently created entities.
  • For investment in social economy entities.