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Form 100. Personal Income Tax Return 2022

10.7.16. Due to transfer of habitual residence

Amount

500 euros in the tax period in which the change of residence occurs and in the following one, for the expenses incurred when moving the habitual residence for work reasons to a municipality of Castilla-La Mancha included in the sparsely populated areas (extreme depopulation and intense depopulation).

You can consult the areas that allow the application of the deduction, that is, the areas of extreme depopulation and intense depopulation at: https://retodemografico.castillalamancha.es/node/57

Municipalities

Requirements and conditions

  • The taxable base for the tax period in which the deduction began to be applied must be less than 22,946 euros for individual taxation or 31,485 euros for joint taxation.

    The year following the change of residence, the taxpayer may apply the deduction regardless of the amount of his taxable base in that year.

  • The amount of the deduction may not exceed the regional portion of the total tax rate derived from work income and economic activities of the year in which the deduction is applicable.

  • The deduction is applicable to both employees and self-employed entrepreneurs or professionals as long as the change of residence is due to work reasons.

  • To be eligible for the deduction, the taxpayer must move his or her habitual residence and also carry out his or her work activity in one of the sparsely populated areas.

  • Taxpayers who moved their residence in 2021 to sparsely populated areas of Castilla-La Mancha for work reasons and meet the taxable base limits can apply the deduction in 2022.

  • In joint taxation, the deduction of 500 euros will be applied for each of the taxpayers who transfer their residence, up to the limit of the regional portion of the total tax rate from work income and economic activities that corresponds to the taxpayers who generate the right to the deduction.

    In the event that both spouses generate the right to the deduction, in joint taxation, the maximum limit of the deduction is unique for the declaration as a whole, so its determination will be made taking into consideration the set of income from work and economic activities obtained by both spouses and will be applied to the total amount of the deduction (1,000 euros).

  • To consolidate the right to the deduction, the taxpayer must remain in the new habitual residence during the year in which the move takes place and the following three years.

    In the event of the taxpayer's death, the right to the deduction will not be lost even if this requirement is not met.

Failure to comply with any of the above requirements will result in the return of the amounts deducted from the full regional quota for the year in which the breach occurs, with the corresponding late payment interest.

Completion

If, in accordance with the above, you meet the requirements to apply the deduction, you will check one box or another depending on the year of the transfer.