10.8.6. For renting a habitual residence for taxpayers under 36 years of age
15 percent of the amounts that the taxpayer would have paid during the tax period for rent on his or her habitual residence in Castilla y León, with a limit of 459 euros . The deduction will be 20% of the amounts paid, with a limit of 612 euros , when the habitual residence is located in any town or municipality of Castilla y León that does not exceed 10,000 inhabitants, or that does not exceed 3,000 inhabitants if they are less than 30 km from the provincial capital.
As of 2016, the concept of population is modified for the purposes of applying this tax benefit, with the number of inhabitants of the population (INE Population Unit Code) being relevant and not the number of inhabitants of the entire municipality. For example, in Valladolid the deduction would not be applicable in the population centre 47186000501 Valladolid (with 299,166 inhabitants) but it would be applicable for the rest of the towns in Valladolid (Code 47186), for example the population centre 47186000201 Overuela (LA) (with 2,579 inhabitants).
Populations to which the 15% percentage applies:
POPULATION INE CODE population unit
Avila 05019000301
Aranda de Duero 09018000201
Burgos 09059000101
Miranda de Ebro 09219001101
Astorga 24008000101
The Bañeza 24010000101
Leon 24089000201
Armunia 24089000101
Ponferrada 24115002102
San Andres de Rabanedo 24142000501
Pinilla neighborhood 24142000201
Road Trouble 24142000801
Virgin of the Way (The) 24189000801
Knife 24222000301
Villaobispo de las Requenas 24222000701
Bathrooms for sale 31023000301
Palencia 34120000101
Alba de Tormes 37008000101
Bejar 37046000101
Cabrerizos 37067000401
Carbajosa de la Sagrada 37085000101
City Rodrigo 37107000301
Salamanca 37274000201
Santa Marta de Tormes 37294000201
Villamayor 37354000101
37362000301
La Lastrilla 40112000101
San Ildefonso 40181000201
Segovia 40194000601
Soria 42173000401
Encomienda Stream 47010000101
Crankshafts 47050000101
Cisterniga 47052000101
Laguna de Duero 47046000301
Medina del Campo 47085000201
Santovenia de Pisuerga 47155000101
Tordesillas 47165000501
Tudela de Duero 47175000301
Valladolid 47186000501
Zaratan 47231000101
Benavente 49021000101
Zamora 49275000201
Requirements:
-
That the taxpayer on the date of accrual of the tax is less than 36 years old .
-
That the total taxable base, less the personal and family minimum, is not greater than 18,900 euros in individual taxation or 31,500 euros in joint taxation. This requirement will be controlled by the program.
Completion
Through the data capture window the taxpayer will record:
- The total amount paid by the taxpayer entitled to the deduction.
- The landlord's NIF. If the landlord does not have a NIF, he/she must provide the Identification Number in the country of residence.
- The code 1 will also be entered if the habitual residence is located in any town in Castilla y León with more than 10,000 inhabitants or with more than 3,000 inhabitants if they are less than 30 km from the provincial capital. In other cases, the code 2 will be indicated.
The program will transfer the data included in Annex B6 of the declaration.
Requirements:
-
1-That the taxpayer on the date of accrual of the tax is less than 36 years old .
-
That the total taxable base, less the personal and family minimum, is not greater than 18,900 euros in individual taxation or 31,500 euros in joint taxation. This requirement will be controlled by the program.
Completion
Through the data capture window the taxpayer will record:
- The total amount paid by the taxpayer entitled to the deduction.
- The landlord's NIF. If the landlord does not have a NIF, he/she must provide the Identification Number in the country of residence.
- The code 1 will also be entered if the habitual residence is located in any town in Castilla y León with more than 10,000 inhabitants or with more than 3,000 inhabitants if they are less than 30 km from the provincial capital. In other cases, the code 2 will be indicated.
The program will transfer the data included in Annex B6 of the declaration.