Autonomous Community of Castilla-La Mancha
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For a large family, when one of the spouses or descendants has a degree of disability equal to or greater than 65% €300 if the large family is in the general category and €900 if it is in the special category.
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200 euros for the single-parent family formed by the mother or father who are legally separated or without marriage ties and the daughters and sons of legal age who have established some of the support measures for the exercise of their legal capacity in accordance with civil legislation.
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Taxpayers with an accredited degree of disability equal to or greater than 65% can deduct the amount of €300 from the full autonomous community fee, if they meet the required requirements.
For each ascendant or descendant who generates the right to the minimum disability and who has an accredited degree of disability equal to or greater than 65%, a deduction of €300 can be applied, if they meet the required requirements (when several taxpayers have the right to apply the deduction, its amount will be prorated between them).
Both deductions are incompatible with each other with respect to the same person.
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€600 for each person with a degree of disability equal to or greater than 33% who lives with the taxpayer for more than 183 days a year under a foster care regime without compensation, with certain requirements.
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For rental of habitual residence in Castilla-La Mancha during the tax period by people with an accredited degree of disability equal to or greater than 65% and the right to apply the minimum for disability of the taxpayer, if the required requirements are met: 15% of the amounts paid for the rental of the home that constitutes or will constitute your habitual residence, with a maximum amount of €450.
This deduction is incompatible with the deductions “For leasing of habitual residence by persons under 36 years of age”, “For leasing of habitual residence linked to certain transactions of payment in kind”, “For leasing of habitual residence by large families” and “For leasing of habitual residence by single-parent families”.
Furthermore, this deduction is incompatible with the deduction “Due to the taxpayer’s disability.”
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15% of the amounts donated for international development cooperation and to entities for the fight against poverty, social exclusion and help for people with disabilities, without the deduction base being able to exceed 10% of the taxable base of the taxpayer.