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Form 100. 2018 Personal Income Tax return

10,7,12. For renting a main residence for taxpayers under 36 years old

Taxpayers can deduct from the total autonomous community payment 15% of the amounts paid for the rental of the property that constitutes or is going to be their habitual residence in Castilla-La Mancha during the tax period, with a maximum of 450 euros.

This deduction may reach 20% of the amounts paid up to a maximum of 612 euros in the following cases:

  1. When the taxpayer has their usual residence in a municipality in Castilla-La Mancha with up to 2,500 inhabitants.

  2. When the taxpayer has his/her usual residence in a municipality in Castilla-La Mancha with a population of more than 2,500 inhabitants and up to 10,000 inhabitants, which is more than 30 kilometres from a municipality with a population of more than 50,000 inhabitants.

To determine the number of inhabitants of each municipality, the number established in the municipal census of inhabitants in force at 1 January 2012 will be taken.


  1. That at the date of accrual of tax, the taxpayer has his/her usual residence in Castilla-La Mancha.

  2. The taxpayer is under 36 years old.

  3. The sum of the general tax base and the taxable amount of the taxpayer's savings, minus the tax-free threshold for descendants, is not greater than 12,500 euros in individual taxation or 25,000 euros in joint taxation.

  4. That the self-assessment of Personal Income Tax includes the tax identification number of the landlord of the property.

  5. Self-assessment for Property Transfer Tax and Documented Legal Acts, onerous property transfers type, has been filed.

The concept of a main residence will be that established by the regulations governing Personal Income Tax in force at the date of accrual of the tax.


The taxpayer will enter the following through the data capture window:

  1. The total amount paid by the taxpayer who owns the deduction for the lease of the same property. The programme allows up to two homes. You must enter the code of the corresponding municipality for each property.

  2. The lessor's tax ID number. If the lessor does not have a NIF, they must enter the Identification Number in the country of residence.

The program will transfer the data included in Annex B6 of the tax return.