Skip to main content
Practical manual for Income Tax 2024. Volume 2. Autonomous community deductions
Procesando...

For leasing of habitual residence linked to certain transactions of payment in kind

Regulations: Articles 9 bis 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

  • 15 percent of the amounts paid during fiscal year for the rental of the taxpayer's habitual residence , located in Castilla-La Mancha and constituting the habitual residence .

  • 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

  • That, on the date of accrual of the tax, the taxpayer has his habitual residence in Castilla-La Mancha .

  • That the lease contract is linked to an operation for the award of the habitual residence in payment of the entire outstanding debt on the loan or credit guaranteed by mortgage of the aforementioned residence.

  • 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:

    • - 12,500 euros in individual taxation.

    • - 25,000 euros in joint taxation.

  • That the self-assessment of IRPF includes the tax identification number of the landlord of the home.

  • 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.

  • 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 home, the limit will be prorated equally between them.

    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

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 by large families", "For the rental of a primary residence by single-parent families" and "For the rental of a primary residence by persons with disabilities".

Note: Once the information required for the calculation has been entered by taxpayers entitled to the deduction, it will be automatically transferred to the section "Additional information on the regional deduction for the rental of a primary residence linked to certain dation in payment transactions in Aragon, the Canary Islands, and Castilla-La Mancha" in Annex B.10 of the declaration.