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

Due to change of residence to a municipality at risk of depopulation

Regulations: Articles 10 bis and 18.2 Consolidated Text of the legal provisions of the Community of Madrid regarding taxes ceded by the State, approved by Legislative Decree 1/2010, of October 21

Amount and scope of application of the deduction

1,000 euros, applicable in the tax period in which the change of residence occurs and in the following period.

Requirements for applying the deduction

  • That the taxpayers are under thirty-five years of age .

    The age requirement for the taxpayer to be under 35 years of age on the date the tax accrues must be met exclusively in the tax period in which the transfer of habitual residence occurs, without it being required that it must be fulfilled in the year following the one in which the application of the deduction extends.

  • That move their habitual residence to a municipality in the Community of Madrid at risk of depopulation:

    Such consideration will be given to municipalities in the Community of Madrid that have a population of less than 2,500 inhabitants as of January 1 of the year prior to the year in which the deduction was due, in accordance with data published by the INE .

    You can consult the official population figures for Spanish municipalities in accordance with the Local Government Basic Law ( art. 17) at the following link: Madrid: Population by municipality and sex .

    • -through the onerous acquisition of his habitual residence or

    • -through a residential lease contract subject to Law 29/1994, of November 24, on Urban Leases, provided that the landlord is not your spouse or a relative , by blood or affinity, up to the third degree inclusive.

  • That taxpayers maintain their residence in said municipality during the tax period in which the transfer of residence occurs and in the 3 following tax periods .

    Clarifications:

    - The time requirement will be deemed to have been met when, despite the required period not having elapsed, the death of the taxpayer occurs.

    - On the contrary, circumstances that require a change of address in that municipality, such as marriage, marital separation, job transfer, obtaining a first job or change of employment or other similar justified , will be admitted as exempting from the required temporary compliance.

  • That the sum of the general tax base and the savings of the taxpayer , together with that corresponding to the rest of the members of his family unit , sum of the boxes [0435] and [0460] of the declaration, does not exceed the amount in euros resulting from multiplying by 30,930 the number of members of said family unit .

    Rules for its application:

    • If it is a conjugal family unit (of those regulated in article 82.1.1 of the Law of PIT), the tax bases of each of the members of the family unit included in it must be added, regardless of whether or not they opt for the joint taxation regime and whether or not they are required to file a tax return.

      Thus, for each spouse, the taxable base will be that corresponding to both of them plus that of the children (minors or legally incapacitated adults subject to extended or rehabilitated parental authority), common or not, who live with the couple.

      In the case of joint taxation, the taxable base of said declaration will be the one taken into account for the purposes of the established limit.

    • If it is a single-parent or non-marital family unit, only the taxable bases of the members of the family unit that theoretically correspond to each taxpayer must be added, in accordance with the provisions of article 82.1.2 of the Law of PIT: the taxpayer himself and his children (minors or legally incapacitated adults subject to extended or rehabilitated parental authority) who live with him. And all of this, also, regardless of whether or not they choose to pay taxes under the joint tax regime and whether or not they are required to file a return. In the case of joint taxation, the taxable base of said declaration will be the one taken into account for the purposes of the established limit.

    The requirement of the taxpayer's taxable income, together with that of the other members of their family unit, must be fulfilled in each of the two exercises in which the deduction is applicable.

Loss of the right to deductions made

Failure to comply with any of the required requirements will result in the loss of the right to the deduction, and regularization will be carried out in accordance with the provisions of the state regulations. PIT.

Compatibility

This deduction is compatible with the application of the regional deduction “For the acquisition of a primary residence in municipalities at risk of depopulation”.