Castilla-La Mancha applies a regional deduction for renting a habitual residence with one of the toughest income filters in the country. To access it, the sum of the general tax base and savings, once reduced by the minimum for descendants, cannot exceed 12,500 euros in an individual declaration or 25,000 euros in a joint declaration. In exchange, the deduction improves for those under 36 years of age who have their habitual residence in small or sparsely populated municipalities, where it can reach 612 euros per year. The official information appears in the practical manual for personal income tax 2025 from the AEAT for Castilla-La Mancha.
The 2025-2026 Rent campaign began on April 8, 2026 and ends on June 30, 2026. In this community, the rental deduction is not open to any tenant. The modality included by the AEAT in this sheet is aimed at those under 36 years of age, with an additional reinforcement for those who reside in certain rural areas.
Deduction for renting a habitual residence
The deduction for renting a habitual residence in Castilla-La Mancha generally allows 15% of the amounts paid for rent to be deducted during 2025, with a maximum of 500 euros per year. This percentage rises to 20% and the limit rises to 612 euros when the taxpayer, in addition to being under 36 years of age, has his habitual residence in a municipality of up to 2,500 inhabitants, or in one of between 2,500 and 10,000 inhabitants located more than 30 kilometers from a municipality of 30,000 or more inhabitants.
To apply it, the rented home must constitute, or will constitute, the taxpayer’s habitual residence in Castilla-La Mancha during the tax period. In addition, the lessor’s NIF must be included in the declaration. The economic requirement is also especially strict, since the sum of the general tax base and savings, once reduced by the minimum for descendants, cannot exceed 12,500 euros in individual taxation or 25,000 euros jointly.
It is a deduction with a limited scope, but for those who fit that profile it can be a real relief. Especially in rural areas, where the law rewards young people who maintain their habitual residence there with a higher amount.