That the taxpayer is less than 36 years old on the date of tax accrual (normally, December 31).10 of the Consolidated Text of the legal provisions of the Community of Castilla y León regarding own and assigned taxes. Requirements and other conditions for the application of the deduction These lists will be published on the Tax Portal of the Junta de Castilla y León. - 3,000 inhabitants if it is less than 30 kilometers from the capital of the provinceĪs indicated in Order HAC /197/2015, of March 3 ( BOCyL 03-20-2015) it will be updated on January 1, each year the lists of the municipalities (from January 1, 2016, the towns) that meet the requirements set out in the regional regulations for the application of tax benefits in the taxes transferred over which the Community of Castilla y León has been assigned regulatory powers.Ģ5 per 100 of the amounts paid, with the limit of 612 euros, when the habitual residence is located in a population of Castilla y León that does not exceed :

20 per 100 of the amounts paid in the tax period for renting the habitual residence in Castilla y León, with a limit of 459 euros.

Amounts and maximum limits of the deduction

7.4 Text Recast of the legal provisions of the Community of Castilla y León regarding own and assigned taxes, approved by Legislative Decree 1/2013, of September 12. For rental of primary residence for young people

Casino castilla y león