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
Amount and maximum limit of the deduction
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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.
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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 for the application of the deduction
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That, on the date of accrual of the tax, the taxpayer has his habitual residence in Castilla-La Mancha.
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That the taxpayer has a accredited degree of disability equal to or greater than 65% and has the right to apply the minimum for disability of the taxpayer provided for in the Personal Income Tax Law .
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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:
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That the self-assessment of IRPF includes the tax identification number of the landlord of the home.
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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.
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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
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This deduction is incompatible with the application of the regional deductions "For the rental of a primary residence by persons under 36 years of age", "For the rental of a primary residence linked to certain dation in payment transactions", "For the rental of a primary residence by large families" and "For the rental of a primary residence by single-parent families".
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Furthermore, this deduction is incompatible with the application of the regional deduction “For disability of the taxpayer”.
Note: Once the information required for the calculation of the deduction has been entered by the taxpayers entitled to it, it will be automatically transferred to 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.9 of the declaration.