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Practical manual for Income Tax 2022.

For leasing of habitual residence linked to certain transactions of payment in kind

Regulations: Art. 9 bis and 13 Law 8/2013, of November 21, of the Autonomous Community of Castilla-La Mancha, on Tax Measures

Amounts and maximum limits of deductions

  • 15 percent of the amounts paid during fiscal year for the rental of the taxpayer's habitual residence , located in Castilla-La Mancha and constituting the habitual residence .

  • Maximum deduction amount: 450 euros

    Please note that the taxpayer may not deduct more than 450 euros for the sum of the amounts paid for all contracts entered into in the tax period.

Requirements and other conditions of the deduction

  • That, on the date of accrual of the tax, the taxpayer has his habitual residence in Castilla-La Mancha .

  • That the lease contract is linked to an operation for the award of the habitual residence in payment of the entire outstanding debt on the loan or credit guaranteed by mortgage of the aforementioned residence.

  • That the sum of the general tax base and the savings of the taxpayer less the minimum for descendants (boxes [0435] , [0460] and [0514] of the declaration, respectively) does not exceed the amount of:

    • - 12,500 euros in individual taxation.

    • - 25,000 euros in joint taxation.

  • That the personal income tax return includes the tax identification number of the landlord of the property.

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

    Please note that in order to be considered a habitual residence, residence therein for a continuous period of three years is required, unless there are circumstances that necessarily require a change of residence.

  • The limit of this deduction will be prorated by the number of days the lease remains in effect within the tax period

    Furthermore, when two or more taxpayers declaring IRPF are entitled to apply this deduction for the same home, the limit will be prorated equally between them.

    The apportionment will not be carried out if one of the tenants cannot apply the deduction because they have a taxable base higher than the permitted amount or because they reside in another Autonomous Community.

Incompatibility

This deduction is incompatible with the deductions “For rental of habitual residence by persons under 36 years of age”, “For rental of habitual residence by large families”, “For rental of habitual residence by single-parent families” and “For rental of habitual residence by persons with disabilities”.

Note: Taxpayers entitled to the deduction must complete the section "Additional information on the regional deduction for the rental of a habitual residence linked to certain dation in payment operations in Aragon, the Canary Islands and Castilla-La Mancha" in Annex B.9 of the declaration in which, in addition to the data necessary to quantify the deduction, the NIF / NIE of the landlord of the home must be stated and, where applicable, if a NIF from another country has been entered, an X will be marked in the corresponding box.