10.7.22. For rental of habitual residence by people with disabilities

Taxpayers with a certified degree of disability equal to or greater than 65% and who are entitled to apply the minimum for taxpayer disability may deduct 15% of the amounts paid for the rental of the home that constitutes or will constitute their habitual residence in Castilla-La Mancha during the tax period, with a maximum of 450 euros.

The concept of habitual residence will be that established by the regulations governing IRPF in force on the date of accrual of the tax.

Requirements and conditions

• That the sum of the general tax base and the taxpayer's savings base minus the minimum for descendants does not exceed the amount of 12,500 euros in individual taxation and 25,000 euros in joint taxation.

• That the NIF of the landlord of the property be recorded in the personal income tax return.

• The limit of this deduction will be prorated by the number of days in which the lease remains in force within the tax period and, in addition, when two or more taxpayers declaring the tax are entitled to apply this deduction for the same dwelling, the limit will be prorated between them in equal parts.

Incompatibility

This deduction is incompatible with the deductions: "Due to the taxpayer's disability", "For the rental of a habitual residence for taxpayers under 36 years of age", "For the rental of a habitual residence linked to certain transactions involving payment in kind", "For the rental of a habitual residence for large families" and "For the rental of a habitual residence for single-parent families".

Completion

If, in accordance with the above, you are entitled to apply the deduction, you will record the amount paid for the lease, indicate the number of days the contract was in force, the number of people entitled to the deduction, the NIF of the landlord or, failing that, the identification number of the landlord in the country of residence.

The program will transfer the data to Annex B.8 of the declaration.