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

Due to personal and family circumstances

Relating to the habitual residence

For donations and gifts

Other deductible concepts

  • For taxpayers with disabilities.
  • For large family.
  • By birth or adoption of children.
  • For multiple births or adoptions.
  • For the care of children under 4 years of age.
  • For adoption expenses.
  • For Social Security contributions for household employees.
  • For the acquisition or rehabilitation of primary residence by young people in rural areas.
  • For leasing of habitual residence by young people.
  • For subsidized renovation projects under state or regional housing plans aimed at improving the energy efficiency, sustainability, and disability-friendly nature of the primary residence.
  • For the acquisition of a newly built habitual residence.
  • For amounts donated to foundations in Castilla y León and for the recovery of historical, cultural and natural heritage.
  • For amounts donated to promote research, development and innovation.
  • For the rehabilitation of rural housing intended for rental purposes.
  • For amounts invested by the owners in the recovery of the historical, cultural and natural heritage of Castilla y León.
  • To promote sustainable mobility.
  • For the promotion of entrepreneurship.