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Practical manual for Income Tax 2024. Volume 2. Autonomous community deductions

For leasing of habitual residence by single-parent families

Regulations: Articles 9 quater and 13 Law 8/2013, of November 21, of the Autonomous Community of Castilla-La Mancha, of Tax Measures

Amount and maximum limit of the deduction

  • 15 percent of the amounts paid for the rental of the home that constitutes or will constitute your habitual residence in Castilla-La Mancha during the tax period , when the requirements indicated in the following section are met.

  • 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 for the application of the deduction

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

  • That the taxpayer is the father or mother who is part of a single-parent family .

    Remember:

    According to article 2 bis of Law 8/2013, 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:

    1. Be minors, with the exception of those who, with the consent of their parents, live independently of them.

    2. Be of legal age and have established one 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 provided for in the Law of IRPF , 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.

    Without prejudice to the foregoing, in no case will be considered a single-parent family the widowed person or one 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/her spouse or ex-spouse or a person who had been linked to him/her by a similar relationship of affection.

  • 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 self-assessment of IRPF includes the tax identification number of the landlord of the home.

  • 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 dwelling, the limit will be prorated between them in equal parts.

    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 application of the regional deductions "For the rental of a primary residence by persons under 36 years of age", "For the rental of a primary residence linked to certain dation in payment transactions", "For the rental of a primary residence by large families" and "For the rental of a primary residence by persons with disabilities".

  • Furthermore, this deduction is incompatible with the application of the regional deduction “For single-parent families”.

Note: Once the information required for the calculation of the deduction has been entered by the taxpayers entitled to it, it will be automatically transferred to the section "Additional information on the regional deduction for leasing in Andalusia, the Principality of Asturias, the Balearic Islands, the Canary Islands, Cantabria, Castilla-La Mancha, Castilla y León, Catalonia, Extremadura, Galicia, Madrid, the Region of Murcia, La Rioja and the Valencian Community" in Annex B.9 of the declaration.