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Form 100. Personal Income Tax Return 2022

10.7.21. For leasing of habitual residence by single-parent families

Amount

The father or mother who is part of a single-parent family 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 the one 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.

  • For the purposes of this deduction, a single-parent family will be considered to be one formed by a legally separated mother or father or one without a marital bond and the daughters and sons who exclusively live together and are financially dependent on one or the other, and who meet any of the following requirements:

    • Minor children, except those who, with the consent of their parents, live independently of them.

    • Daughters and sons of legal age who have established any of the support measures for the exercise of their legal capacity in accordance with civil legislation.

  • It will be understood that there is exclusive economic dependency when the mother or father has the right to the entire minimum per descendant with respect to the daughters and sons that make up the single-parent family and does not receive annual alimony for the daughters and sons.

  • The following will not be considered a single-parent family , for the purposes of this deduction: a widow or person in an equivalent situation who has been convicted, by a final judgment, for the commission of an intentional crime of homicide in any of its forms, when the victim is his or her spouse or ex-spouse or a person who has been linked to him or her by a similar emotional relationship.

Incompatibility

This deduction is incompatible with the deductions: "For single-parent families", "For leasing of habitual residence for taxpayers under 36 years of age", "For leasing of habitual residence linked to certain dation in payment operations", "For leasing of habitual residence by large families" and "For leasing of habitual residence by persons with disabilities".

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.