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Form 100. Personal Income Tax Return 2021

10.7.14. By habitual residence in rural areas

This deduction will not be applicable to taxpayers who died before June 1, 2021.

Taxpayers who, having their habitual residence in one of the municipalities included in the sparsely populated areas also meet the requirement of effective stay may apply the corresponding one of the following deductions to the autonomous community's full rate:

  1. By habitual residence in a municipality included in an area of intense depopulation:

    • If the municipality has a population of less than 2,000 inhabitants, 20%

    • If the municipality has a population equal to or greater than 2,000 and less than 5,000 inhabitants, 15%.

  2. By habitual residence in a municipality included in an area of extreme depopulation:

    • If the municipality has a population of less than 2,000 inhabitants, 25%.

    • If the municipality has a population equal to or greater than 2,000 and less than 5,000 inhabitants, 20%.

Sparsely populated areas

(Decree 108/2021, of October 19, which determines the rural areas of Castilla-La Mancha, in accordance with the typology established in article 11 of Law 2/2021 of May 7, on Economic, Social and Tax Measures against Depopulation and for the Development of the Rural Environment in Castilla-La Mancha).

Effective stay

An effective stay in a municipality of Castilla-La Mancha will be considered to be that which can be accredited with the certification of the respective municipal registers and which coincides with the following indicators of permanence in the municipality:

  • Health card certification, assigned to the health center assigned in the basic health zone of the municipality where you are registered.

  • Certification, where applicable, that minors of compulsory school age are enrolled in one of the educational centres in the reference town, for the municipality where they are registered.

Failure to comply with the requirements will result in the deducted amounts being included in the regional tax rate for the year in which the failure occurs, with the corresponding late payment interest.

Completion

If, according to the above, you meet the requirements to be entitled to the deduction, check the box that reflects your situation.