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Form 100. Personal Income Tax Return 2022

10.7.14. By habitual residence in rural areas

Taxpayers who, having their habitual residence in one of the municipalities included in the areas indicated below 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 a 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 a zone 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%.

  3. By habitual residence in a municipality included in an area at risk of depopulation:

    • If the municipality has a population of less than 2,000 inhabitants, 15%.

    • If the municipality has a population equal to or greater than 2,000 and less than 5,000 inhabitants, 10%.

  4. By habitual residence in a municipality included in an intermediate rural area referred to in the sixth Additional Provision of Law 2/2021 :

    • If it is a municipality in an intermediate rural area with a predominance of agricultural activity, with a population of less than 2,000 inhabitants, which has lost 15% of its population during the five years prior to 1 January 2021.

You can consult the areas that allow the application of the deduction, that is, the areas of extreme depopulation, intense depopulation, at risk of depopulation and intermediate agricultural areas, although in the latter only the municipalities affected by the new Sixth Additional Provision of Law 2/2021, of May 7, in:  https://retodemografico.castillalamancha.es/node/57

Municipalities

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.

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.

Completion

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