Irpf Deductions Castilla La Mancha in Spain

Sourced from the law. This revision has not had an independent whole-pack review or accountant sign-off. Calculate regional credits after establishing tax residence and the taxpayer's facts. This Guide holds the Castilla-La Mancha catalogue of es-irpf-deductions, moved here unchanged on 6 November 2026, so that each Guide stays within the size the site can deliver. Specific unresolved interactions are listed in Sources.

Who this applies to

An ordinary IRPF resident whose community of residence for 2026 under LIRPF art. 72 is Castilla-La Mancha. A regional credit reduces regional tax, not the income base. Before applying any row below, use es-irpf-deductions for the residence test, the deduction ledger, the state/regional order of credits, the national credits, deadlines, penalties and the questions to ask, and es-income-tax for the bases, scales and minima. Where a row below refers to "the attributable-tax worksheet under The base", that worksheet is es-irpf-deductions-attributable-tax; national credits, the deduction ledger and any calculation "above" outside this catalogue are in es-irpf-deductions. Basque and Navarre residents use es-foral-income-tax; an IRNR taxpayer or an art. 93 incoming worker does not take these credits.

Rates, bands and thresholds

All amounts are EUR. BI means the specified sum of general and savings taxable income before base reductions (base imponible); BL means base liquidable after the relevant reductions. Use the definition in each row: an income limit based on BI cannot be replaced with gross salary, BL or take-home pay. The table year is 2026 unless a transition is stated.

Castilla-La Mancha: family, education, housing and rural credits

Separate the income measure and the order of calculation for each credit. Here BI means total general plus savings base imponible, BL their bases liquidables, and education/rent income means BI less the descendant minimum only. The common art. 13 income gate and incompatibilities below are part of these tables. Apply these tables together with Ley1/2026 art.18/DF6: the official March2026 amendment changes the ordinary rental caps, adds12octies/12nonies and adds13.3(g). DF6 expressly applies the IRPF amendments to tax periods beginning1January2025. The linked older BOE consolidation has not incorporated those changes; it remains evidence for the unchanged clauses, not authority for the superseded450 caps.

Credit	Amount and principal conditions	Tax year	Official source
Birth/adoption	100 for one child, 500 for a two-child event, 900 for three or more in the event; descendant-minimum entitlement required; not an amount per child multiplied by the event count	2026	Ley 8/2013 art. 1
Large family	General/special category 200 / 400; 300 / 900 if the specified spouse/minimum-entitled descendant has disability at least 65% and disability-minimum entitlement	2026	Art. 2
Single-parent family	200; statutory sole economic dependency and family definition, not merely separate filing	2026	Art. 2 bis
Education	Eligible textbooks plus 15% of the specified other educational costs, within the combined per-child income-band cap below, then subtract the relevant public aid	2026	Art. 3
Under-three childcare	30% of qualifying actual care costs after subtracting public aid per child, cap 500 per child; cap 250 in the year the child turns three	2026	Art. 3 bis
Taxpayer disability	300, disability at least 65% and taxpayer disability-minimum entitlement	2026	Art. 4
Ascendant/descendant disability	300 per qualifying person with disability at least 65% and corresponding disability-minimum entitlement	2026	Art. 5
Older taxpayer / ascendant care	150 for taxpayer over 75; 150 per qualifying ascendant over 75; apply the specified residential-centre exclusion and disability incompatibilities	2026	Art. 6
Unpaid foster children	500 first / 600 second and subsequent qualifying minors; cohabitation more than 183 days, BI at most 12,500 individual / 25,000 joint and regional certification/no associated regional aid	2026	Art. 7
Unpaid fostering of older/disabled persons	600 per person over 65 or with disability at least 33%; cohabitation more than 183 days; BI at most 12,500 individual / 25,000 joint; required no-aid certification	2026	Art. 8
Tenant under 36	15% of eligible rent, cap 500; qualifying small/remote municipality route 20%, cap 612; education/rent income at most 12,500 individual / 25,000 joint and landlord NIF	2026	Art. 9
Rent following qualifying dación en pago	15%, cap 500; same education/rent income ceiling and landlord NIF; the habitual home must have discharged the entire outstanding secured debt	2026	Art. 9 bis
Large-family / single-parent / disabled tenant	Separate qualifying routes each give 15%, cap 500; same education/rent income ceiling and landlord NIF; disability route requires at least 65% and disability-minimum entitlement	2026	Arts. 9 ter/9 quater/9 quinquies
Development/poverty/disability/social-exclusion gifts	15% of qualifying cash gifts; donation base no more than 10% of BL	2026	Art. 10
Scientific/development/innovation gifts	15% of qualifying cash gifts, credit capped at 10% of regional gross tax	2026	Art. 11
Cultural property/conservation/patronage	15% of the three qualifying bases; combined base capped at 10% of BL; incompatible with the cultural-patronage tax credit while that separate credit operates	2026	Art. 11 bis
Under-40 first-home variable-loan interest	Actual eligible interest, cap 150 when BI at most 12,500 individual / 25,000 joint; otherwise cap 100 when BI at most 27,000 / 36,000; no credit above the latter ceilings	2026	Art. 12
Rural home acquisition/rehabilitation	15% of eligible expenditure; annual base cap 12,000 and overall base cap described below	2026	Art. 12 ter
Employment-related rural relocation	500 in move year and following year, limited to attributable regional tax on employment/business income; initial-year BL strictly below 22,946 individual / 31,485 joint; stay through move year and next three years	2026	Art. 12 quater
Qualifying new-company subscription	20%, cap 4,000; specified formation/capital-increase, ownership, holding, employee and public-deed conditions	2026	Art. 12 sexies
Social-economy membership investment	20%, cap 4,000; five-year holding/entity-condition requirement and public deed	2026	Art. 12 septies
First-main-home savings account	15% of eligible deposits; annual credit cap750 and total cap3,000; qualifying age/account/destination and BI conditions below	2026	Ley1/2026 art.18/DF6 (new12octies)
Qualifying assistance-dog veterinary/vaccination costs	30% of eligible actual spending, annual cap100 per taxpayer; recognised assistance unit, authorised invoice, no subsidy and BI gate below	2026	Ley1/2026 art.18/DF6 (new12nonies)

Common family-income gate: total BI must be at most 27,000 individual / 36,000 joint for arts. 1, 2, 2 bis, 3 bis, 4, 5 and 6. Do not extend this gate to every other credit or replace the narrower education/rent tests with it. Art. 13 prescribes application in the statutory article order. Use the minimum-entitlement/sharing rules it incorporates; for the listed shared birth, large-family, disabled-relative and older-ascendant credits, an ineligible co-claimant does not transfer their share to the eligible claimant (art. 13).

Compare eligible alternatives before claiming. Large-family art. 2 cannot be combined with large-family rent art. 9 ter; single-parent art. 2 bis with art. 9 quater; taxpayer disability art. 4 with disabled rent art. 9 quinquies. All five regional rent routes are mutually incompatible. Arts. 4/5 cannot both apply for the same disabled person; on a joint return, use art. 5 for the qualifying disabled descendant. For the same over-75 person, the age credit cannot also be taken with disability arts. 4/5; the statute directs the qualifying disability route instead. Under the new13.3(g), art.12 first-home variable-loan interest and art.12ter rural-home relief are also mutually incompatible; compare the eligible alternatives instead of adding them. If the same claimant otherwise qualifies for150 interest credit and1,500 rural-home credit, the larger eligible choice is1,500, not1,650. This is the incompatibility enacted by Ley1/2026 art.18/DF6, and it applies even though interest is part of the otherwise eligible rural-home payment base. The national rent credit still has its separate state-half entitlement test (art. 13.3).

Single-parent status requires the defined separated/unmarried parent and cohabiting minor or adult child with the specified civil-law support measures, exclusive economic dependency evidenced by full descendant-minimum entitlement, and no child-maintenance annuities received. Apply the statutory exclusion for a final intentional-homicide conviction involving the former spouse/analogous partner. Older-person relief is excluded where the person stays more than 30 calendar days in a regional/publicly contracted/subsidised older-person residential place, except properly certified temporary convalescence. For foster-child ordering, count only minors satisfying the more-than-183-day condition and exclude children adopted during the year; prescribed individual-return fostering amounts are split equally between spouses/partners. The older-person fostering exclusion for relatives through the fourth degree concerns the over-65 route; the competent department must certify the absence of related regional aid (arts. 2 bis and 6–8).

Castilla-La Mancha education and rent calculations

The education base includes textbooks for the statutory education-system stages and 15% of: extra-school language tuition; qualifying external support/refresher teaching; initial internet signup and the first month's line fee only, excluding a provider change or a business line; and qualifying study/residence away from the family municipality where the required educational offer is unavailable locally, or regionally for the specified out-of-region study. It does not grant 15% of every computer or every monthly internet bill. Obtain payment evidence and descendant-minimum entitlement. Add the eligible textbook amount to the rate-based educational amounts, cap that combined credit per child, then subtract the article's public aid, never below zero (art. 3).

Education/rent income, EUR; education filing category	Combined education cap per child, EUR	Tax year	Official source
Joint, not large family, at most 12,000	200	2026	Art. 3.2.a
Joint, not large family, 12,000.01–20,000	100	2026	Same article
Joint, not large family, 20,000.01–25,000	75	2026	Same article
Individual, not large family, at most 6,500	100	2026	Art. 3.2.b
Individual, not large family, 6,500.01–10,000	75	2026	Same article
Individual, not large family, 10,000.01–12,500	50	2026	Same article
Large family, joint income at most 40,000 / individual at most 30,000	300 joint / 150 individual	2026	Art. 3.2

Childcare instead starts with eligible costs net of the child's public aid, then applies 30% and the applicable 500/250 ceiling. Include qualifying registration/enrolment, full-month attendance and meals in an authorised nursery/first-cycle infant centre; exclude costs treated as the specified exempt employment benefit. Split consistently with shared descendant-minimum entitlement (art. 3 bis).

For the young-tenant enhanced rate, the municipality must have at most 2,500 inhabitants, or more than 2,500 and at most 10,000 while more than 30 km from a municipality above 50,000 inhabitants, using the prescribed 1 January population. The four other regional rent routes in arts. 9 bis–9 quinquies have a 500 ceiling prorated by days the lease is in force and divided equally between entitled declarants for the same home. Under Ley1/2026 art.18/DF6, the changed15% ordinary cap is500; the separately enacted20% young-tenant rural/remote cap remains612. Eligible full-year ordinary rent4,000 gives min(4,000 ×15%, 500) =500. Do not automatically double those caps on a joint return or stack two qualifying categories (arts. 9–9 quinquies).

Castilla-La Mancha first-home savings and assistance dogs

For new art.12octies, the taxpayer must be under36, expressly including contributions made in the year they turn36. Eligible deposits must fund legal ownership/full title (which can be shared) of their first main home in Castilla-La Mancha, by acquisition or construction, before six years have elapsed from account opening. Apply the main-home definition in12ter.6(a), including actual occupation/continuity and its justified exceptions. This is a savings-stage deduction; an unrestricted bank deposit or investment account is not enough.

Keep one separately identified qualifying account per taxpayer, separate from other deposits. The balance at tax accrual must exceed the previous tax-accrual balance by at least the amount generating the deduction. Identify the account, opening date and year's balance increase on the return. Full restoration/transfer before tax accrual to a qualifying account with the same purpose and conditions preserves the specified withdrawal rule. Death before the destination deadline does not itself breach the destination requirement. Do not deduct the same eligible deposits again when buying the home. Total general-plus-savings BI must not exceed27,000 individual/36,000 joint; use BI, not BL or BI less descendant minima. The joint annual credit cap is750, without automatic multiplication by the number of contributors; allocate the allowed joint deduction in proportion to each qualifying taxpayer's contributions under12octies.3(b) and LIRPF84.2. Keep the deductions previously attributed to each qualifying account, including a qualifying replacement, instead of resetting the total cap each year.

For an individual return, with all entitlement and balance-growth conditions satisfied, calculate credit = min(15% ×eligible_deposits, 750, max(3000 −prior_deductions, 0)), before available regional-tax limits. Eligible deposits6,000 with no previous deduction give750, not900. A previous750 deduction in2025 leaves2,250 of total capacity, so the same qualifying2026 deposits still give750. A qualifying36th-birthday year is included; the year they turn37 is not. On a joint return with two qualifying contributors, no prior use and otherwise sufficient credit/tax capacity, eligible deposits4,000 and2,000 produce one750 deduction, allocated500/250; two6,000 deposits produce one750, allocated375/375. The deduction starts in2025, so an ordinary two-contributor2026 joint return has at most1,500 of combined valid earlier2025 deductions, leaving enough total capacity for the750 annual cap even on the more restrictive aggregated-history reading. A claimed earlier2,800 deduction history would not be a feasible2026 fact pattern under this new relief. Breach causing loss of earlier deductions triggers regularisation under the incorporated State IRPF rules; retain actual destination and replacement-account evidence. Source: Ley1/2026 art.18/DF6, new12octies.1–6.

For art.12nonies, use a legally qualifying assistance dog under the incorporated national/regional definitions, with the taxpayer-and-dog assistance unit formally recognised by the competent social-welfare authority in Castilla-La Mancha or another autonomous community. Eligible actual costs are the specified vaccinations, deworming, sterilisation and other treatments mandatory under the applicable assistance-dog rules. Do not grant30% of every pet or optional veterinary bill. Require an invoice from a legally authorised veterinary professional/centre, no public or private subsidy of the claimed costs, and the art.13.2 BI limits27,000 individual/36,000 joint. Apply min(eligible_unsubsidised_costs ×30%, 100) per taxpayer per year throughout qualifying ownership. An otherwise eligible400 invoice yields100, not120. A merely registered pet or an unsupported assertion of assistance status does not establish entitlement; the no-subsidy condition is not an automatic net-of-aid formula. Source: Ley1/2026 art.18/DF6, new12nonies.1–5.

Castilla-La Mancha rural residence, home and relocation

Approved rural zone	Municipality below 2,000 inhabitants	Municipality at least 2,000 and below 5,000	Tax year	Official source
Intense depopulation	20% of regional gross tax	15% of regional gross tax	2026	Art. 12 bis.1.a
Extreme depopulation	25% of regional gross tax	20% of regional gross tax	2026	Art. 12 bis.1.b
At risk of depopulation	15% of regional gross tax	10% of regional gross tax	2026	Art. 12 bis.1.c

For residence relief, use the approved zone classification and effective stay, rather than a mailing address alone. Ley 2/2021 art. 5 requires municipal-register certification matching the specified local health-area registration/certification and, where applicable, compulsory-school-age children's reference-school enrolment. It includes the specified mutual-insurance healthcare certification route. DA 6 extends the risk-zone treatment to the specified agriculture-dominant intermediate-zone municipalities below 2,000 inhabitants that lost population over the five years before 1 January 2021. Do not classify a town from population alone or assume that every rural municipality qualifies (Ley 2/2021 arts. 5, 12–13 and DA 6).

For arts. 12 bis–12 quater, regional DA 2 uses each year's 1 January municipal population but preserves the conditions/amounts from the 2021 register where later population change would reduce or remove the deduction. Check both records; crossing a modern population threshold does not automatically remove the protected entitlement. The residence deduction uses the selected percentage of regional gross tax, with remaining available tax controlled under the ordinary liquid-tax floor. It is not a reduction of income (DA 2).

Rural home relief requires a home in a qualifying Ley 2/2021 art. 12 zone, population below 5,000, and acquisition/rehabilitation from 1 January 2021. This is narrower than simply every municipality eligible for risk-zone residence relief. The eligible base includes acquisition costs, financing repayment/interest and permitted hedge costs net of hedge proceeds. For a single home before the separate prior-home/reinvestment adjustments, the overall ceiling is the lesser of 180,000 and the qualifying acquisition/rehabilitation amount after the relevant regional grants. The 180,000 ceiling belongs to the home and is allocated by ownership share; annual base cannot exceed 12,000, including across the members of a joint return. Keep a cumulative-used-base schedule, apply prior-home deducted-investment and exempt-reinvestment restrictions, then calculate 15% × eligible annual base. For that single-home case, compute remaining overall base after previously used amounts, then annual base min(eligible current payments, 12,000, remaining overall base). The annual cap alone gives a derived maximum 1,800 before available-tax limits; it is not an unconditional annual credit (art. 12 ter.1–12 ter.3; AEAT clarification of the unchanged ceiling).

The regional home definition ordinarily requires three years of continuous use and actual occupation within twelve months, with the listed death/necessary-change exceptions; ownership can be shared. The article expressly includes qualifying construction/amplification, with a final construction certificate within four years from investment start. Structural rehabilitation requires costs exceeding 25% of the relevant acquisition/market value excluding land, with the specified two-year acquisition comparison. Apply the end-versus-start wealth-increase test excluding financing costs and mere valuation movements. The specified separated/divorced parent's former-family-home payments have their own rule (art. 12 ter.4–12 ter.6).

Relocation requires an actual work-related move to the prescribed art. 12 zone, initial-year BL below the table's threshold and continued residence through the move year and next three years. On a joint return, each qualifying mover has the statutory 500 amount but only within the regional tax attributable to that mover's employment/business income. The attributable-tax worksheet under The base supplies the mixed-income/minimum and base-reduction cap calculation, with its precise signed-income boundary. Breach of the applicable rural conditions triggers statutory recapture plus interest (arts. 12 bis/12 quater).

The new-company route requires eligible SA/SL/labour-company/cooperative subscriptions, ownership with spouse/relatives through the third degree no more than 40% on any day, at least three years holding and no executive/management role. The entity needs regional registered/tax offices and genuine economic activity. Formation requires, from the first fiscal year, one full-time employee or two part-time employees whose total hours reach one full-time job, with social registration and employment conditions maintained 24 months. Capital increases must be within three years of incorporation, increase average staffing by the prescribed full-time equivalent over the preceding 12-month baseline in the next two fiscal years and maintain that increase a further 24 months. Record the public deed identifying investor/amount and the recapture conditions. Do not import another region's different employee or investor-employment restriction into this article (art. 12 sexies).

The social-economy route instead needs a qualifying Ley 5/2011 entity, regional registered/tax offices, at least one full-time general-regime employee, a public deed, family ownership through the third degree at most 40% and a five-year holding/entity-condition period. It is incompatible with the new-company route for the same investment. Its statute specifies the recapture treatment for breached conditions (art. 12 septies).

For gifts, verify the precise recipient and certificate: art. 10 requires qualifying regionally registered nonprofit purposes and, for foundations, the deposited-account condition; art. 11 covers the stated regional public/research or registered nonprofit research/innovation entities. Art. 11 bis concerns inventoried regional cultural property, qualifying conservation/restoration and the specified cultural-patronage plan/recipients, with an aggregate base ceiling rather than a ceiling on tax. Detailed in-kind cultural valuations/patronage-credit interactions remain to confirm. Art. 12 quinquies' inflation relief is expressly limited to 2022 and is not claimed for 2026 (arts. 10–12 quinquies).

Worked example

Castilla-La Mancha childcare: costs net of aid, 30% and the 500 cap

Hypothetical 2026 facts: an individual resident of Castilla-La Mancha with total BI 25,000 (within the 27,000 individual common family-income gate) is the only person entitled to the descendant minimum for a one-year-old. She pays 2,400 of qualifying nursery costs and the child receives 600 of public aid for them. Start with costs net of aid: 2,400 − 600 = 1,800; 30% × 1,800 = 540, capped at 500 per child (Ley 8/2013 arts. 3 bis and 13). In the year the child turns three the cap is 250.

name: Castilla-La Mancha under-three childcare, net of aid, capped at 500
inputs:
  costs: 2400
  public_aid: 600
steps:
  net_costs: costs - public_aid
  nominal: net_costs * 0.30
  credit: min(nominal, 500)
expected:
  net_costs: 1800.00
  nominal: 540.00
  credit: 500.00

Sources

Source	Coverage/read scope	Read on
Castilla-La Mancha Ley 8/2013, Ley 2/2021	Credit arts. 1–13 and DA 2; rural definitions, zone rules and extension under arts. 5/12/13 and DA 6	2026-10-25
AEAT Castilla-La Mancha rural-home interpretation	Unchanged statutory grant-adjusted overall ceiling, ownership allocation and joint-return annual cap; source income year 2025 is not relabelled as 2026 law	2026-10-25

Source	What it supports	Checked
Aragón exact income input, CLM move, Cantabria move, Canary move	Selected reduced net income, separate eligibility gates and single joint attribution ceiling; quota-ratio and intermediate rental-quota rounding controls	2026-10-27
LIRPF joint rules and income attribution, income integration, personal minimum and entitled-member CLM move cap	Joint household general base, single basic minimum, specific eligible-member cap and separately reserved both-entitled signed rounding; actual fictional 2025 controls support the stated current-law inference, not a tested 2026 filing campaign	2026-10-27
Ley1/2026 art.18/DF6	Current CLM rent caps500, first-home savings12octies, assistance-dog12nonies and interest/rural-home incompatibility13.3(g); IRPF effect from2025 underDF6	2026-10-28

National law rows (LIRPF, RIRPF, LGT, Ley 49/2002) and the AEAT national guidance are in the es-irpf-deductions Sources.

Not yet confirmed: Castilla-La Mancha first-home-account cumulative-history allocation beyond the supplied2026 ordinary two-contributor case; joint relocation attribution outside the supplied one-entitled-mover positive-N-above-positive-G cap branch, including both-entitled signed aggregation and exact cent rounding, and signed populations outside the supplied positive-numerator individual method and detailed cultural in-kind valuation/patronage-credit interactions. The country domain remains partial. No zero credit, automatic joint limit, expiry or unsupported amount is substituted for these gaps.