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Practical manual for Income Tax 2024. Volume 2. Autonomous community deductions
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Community of Castilla y León

Taxpayers who had their habitual residence in the Autonomous Community of Castile and León in 2024 may apply the following regional deductions:

  1. For large family
  2. By birth or adoption of children
  3. Due to multiple births or adoptions
  4. For the care of minor children
  5. For adoption expenses
  6. Due to Social Security contributions for domestic employees
  7. For taxpayers with disabilities
  8. For the acquisition or rehabilitation of habitual housing by young people in rural areas
  9. For subsidized rehabilitation actions within the framework of state or regional housing plans aimed at improving energy efficiency, sustainability and adaptation to the disability of the habitual residence
  10. For the rehabilitation of rural housing intended for rental
  11. For renting a habitual residence by young people
  12. For the promotion of entrepreneurship
  13. For amounts invested in the recovery of the historical, cultural and natural heritage of Castilla y León
  14. For amounts donated to foundations in Castilla y León and for the recovery of historical, cultural and natural heritage
  15. For amounts donated to promote research, development and innovation
  16. To promote sustainable mobility
  17. For the purchase of new construction property for primary residence
  18. Order of application of deductions on the full regional quota