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Form 100. Personal Income Tax Return 2022

10.10.12. For habitually residing in municipalities and smaller local entities of Extremadura with a population of less than 3,000 inhabitants

Amount

Taxpayers with habitual residence in Extremadura may deduct 15% of the amount of the regional tax if they reside in municipalities and smaller local entities with a population of less than 3,000 inhabitants.

Habitual residence will be determined in accordance with the criteria established in the Personal Income Tax Law, applying them to the municipality or minor local entity.

Requirements and conditions

  • The sum of the general tax base and savings cannot exceed 28,000 euros for individual taxation and 45,000 euros for joint taxation (it being sufficient that one of the spouses meets the requirement of residence in these areas).

  • When only one of the spouses resides in an area that gives rise to the right to the deduction, the amount of the deduction in joint taxation will be that corresponding to the taxpayer with the right to it.

Completion

If you meet the requirements to be entitled to the deduction, check the box provided for this purpose.