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

Due to change of residence to a municipality at risk of depopulation

Regulations: Articles 10 bis and 18.2 Consolidated Text of the legal provisions of the Community of Madrid regarding taxes ceded by the State, approved by Legislative Decree 1/2010, of October 21

Amount and scope of application of the deduction

1,000 euros, applicable in the tax period in which the change of residence occurs and in the following period.

Requirements for applying the deduction

  • That the taxpayers are under thirty-five years of age .

  • That move their habitual residence to a municipality in the Community of Madrid at risk of depopulation:

    Such consideration will be given to municipalities in the Community of Madrid that have a population of less than 2,500 inhabitants as of January 1 of the year prior to the year in which the deduction was due, in accordance with data published by the INE .

    You can consult the official population figures for Spanish municipalities in accordance with the Local Government Basic Law ( art. 17) at the following link: Madrid: Population by municipality and sex .

    • -through the onerous acquisition of his habitual residence or

    • -through a residential lease contract subject to Law 29/1994, of November 24, on Urban Leases, provided that the landlord is not your spouse or a relative , by blood or affinity, up to the third degree inclusive.

  • That taxpayers maintain their residence in said municipality during the tax period in which the transfer of residence occurs and in the 3 following tax periods .

    Clarifications:

    - The time requirement will be deemed to have been met when, despite the required period not having elapsed, the death of the taxpayer occurs.

    - On the contrary, circumstances that require a change of address in that municipality, such as marriage, marital separation, job transfer, obtaining a first job or change of employment or other similar justified , will be admitted as exempting from the required temporary compliance.

  • That the sum of the general tax base and the savings of the taxpayer , together with that corresponding to the rest of the members of his family unit , sum of the boxes [0435] and [0460] of the declaration, does not exceed the amount in euros resulting from multiplying by 30,930 the number of members of said family unit .

Loss of the right to deductions made

Failure to comply with any of the required requirements will result in the loss of the right to the deduction, and the regularization will be carried out in accordance with the provisions of the state regulations of IRPF .

Compatibility

This deduction is compatible with the application of the regional deduction “For the acquisition of a primary residence in municipalities at risk of depopulation”.