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

For rental of habitual residence by large families

Regulations: Articles 9 ter 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 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.

  • Maximum deduction amount: 500 euros.

    Please note that the taxpayer will not be able to deduct more than 500 euros for the sum of the amounts paid for all contracts made 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 taxpayer is part of a large family that, on the date the tax is due, has been recognized as such in accordance with the provisions of Law 40/2003, of November 18, on the Protection of Large Families and is in possession of the corresponding large family title.

  • 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 in the self-assessment of the PIT the record is made landlord's tax identification number of the house.

  • The concept of habitual residence will be the established by the regulations governing the PIT in force on the date the tax accrual occurs.

    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.

    In addition, when two or more taxpayers declare the PIT are entitled to apply this deduction for the same home, the limit will be prorated equally among 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 linked to certain dation in payment transactions", "For the rental of a primary residence by single-parent families" and "For the rental of a primary residence by persons with disabilities".

  • Furthermore, this deduction is incompatible with the application of the regional deduction “For a large family”.

Note: Once the information necessary for the 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 in 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.11of the statement.