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Practical Guide to Income Tax 2025. Part 2. Autonomous community deductions

For renting a habitual residence by young people

Regulations: Articles 7.4, 7.5 and 10 Text Consolidated text of the legal provisions of the Community of Castile and León regarding its own and assigned taxes, approved by Legislative Decree 1/2013, of September 12

Amount and maximum limit of the deduction

  • 20 percent of the amounts paid in the tax period for rent of the habitual residence in Castilla y León, with a limit of 459 euros .

  • 25% of the amounts paid , with a limit of 612 euros , when the habitual residence is located in a municipality or a minor local entity of Castilla y León that does not exceed :

    • - 10,000 inhabitants, in general, or

    • - 3,000 inhabitants if it is less than 30 kilometers from the provincial capital

    For these purposes, Order HAC /197/2015, dated March 3 ( BOCyL 03-20-2015) provides that as of January 1 each year, the lists of municipalities that meet the requirements set forth in the regional regulations for the application of tax benefits on the transferred taxes over which the Community of Castilla y León has regulatory powers will be updated. These lists will be published on the Tax Portal of the Junta de Castilla y León (see in this regard https://tributos.jcyl.es) , in section "Tax benefits".

    You can consult the List of municipalities or smaller local entities of Castile and León excluded of the application of this deduction in the link "Municipalities and smaller local entities with tax benefits", then selecting the option "Effective from 01/01/2025"and then the file in PDF format "List of municipalities or smaller local entities in Castile and León that exceed 10,000 inhabitants or that, having more than 3,000 inhabitants, are less than 30 kilometers from the provincial capital".

    Note: Until December 31, 2015, the term "municipality" was used. From that date, it will be replaced by the term "population" and from February 26, 2021, it will be replaced again by the terms "municipality" or "minor local entity."

  • Additional limit: the amount deductible by the taxpayer by applying the previous points may not exceed the difference between the amounts actually paid by the taxpayer in the form of rental income and the total amount of aid received from any administration or public entity for said concept.

In the event that the taxpayer is entitled to a deduction for more than one home and different percentages and limits must be applied depending on the municipality of residence, the applicable amount will be the sum of the amounts resulting from applying the corresponding percentage and limit to the amounts paid for each contract, with a joint maximum limit of euros .

Requirements and other conditions for the application of the deduction

  • That the taxpayer is under 36 years of age on the tax accrual date (normally, December 31).

  • That the general tax base plus the savings tax base minus the personal and family minimum (boxes [0435] , [0460] and [0520] of the declaration, respectively) does not exceed the following amounts:

    • - 18,900 euros in individual taxation.

    • - 31,500 euros in joint taxation.

  • The deduction will be made by the holder or holders of the lease contract.

    Amounts paid by the spouse who is not listed in the contract – even if there is a community property agreement – do not give the right to apply the deduction for not being a tenant. See in this regard the Supreme Court Judgment No. 220/2009, of April 3 (Civil Division), issued in cassation appeal No. 1200/2004 ( ROJ : STS 2464/2009).

Attention: The Junta de Castilla y León has paid in the 2025 financial year aid corresponding to the youth rental voucher convened by Order of the Ministry of Environment, Housing and Territorial Planning of July 26, 2022, modified by Order of March 24, 2025 of said Ministry, which cover up to a maximum of 24 monthly rent payments that may correspond to the 2025 financial year or previous years.

The deduction limit is established as the difference between the amounts actually paid by the lessee and the total amount of aid received from any administration or public entity for this concept, therefore, in the declaration of the IRPFABBR In 2025, when reporting the amount of aid received by the taxpayer in the deduction, only the aid corresponding to monthly rental payments for the year 2025 should be included.

If the taxpayer received the youth rental voucher in 2025 for monthly rent payments corresponding to 2023 or 2024, this aid will reduce the base of the deduction that could have been applied in those years, so they must verify compliance with the deduction limit referred to in the previous paragraph and, if it is exceeded, regularize their situation by submitting the corresponding amended self-assessment to the AEAT.

All of the above must be taken into account, without prejudice to the obligation to fully impute the aid received in the 2025 tax year in section F1 (Capital gains and losses that do not derive from the transfer of assets) of the declaration for the purposes of its integration into the general taxable base of the 2025 tax year, since capital gains derived from public aid will be imputed to the tax period in which their collection takes place.

Note: Once the information necessary for its calculation has been entered by the taxpayers entitled to the deduction, it will be automatically transferred to the section "Additional information on the regional deduction for rental of Andalusia, Principality of Asturias, Balearic Islands, Canary Islands, Cantabria, Castilla-La Mancha, Castilla y León, Catalonia, Extremadura, Galicia, Madrid, Region of Murcia, La Rioja and Valencian Community" of Annex B.11 of the declaration.