Castilla-La Mancha regional tax deductions 2026: rent, children and rural areas

In short: Castilla-La Mancha regional tax deductions for the 2026 Renta are discounts that the Junta de Comunidades lets you subtract from the regional part of IRPF, the income tax on the Renta return. They are for the year 2026, which is declared in the 2027 campaign, and they apply to people who are tax residents in Castilla-La Mancha in 2026. The main ones: rent (15%, up to €500), birth or adoption (€100 per child), large family (€200 or €400), nursery (30%, up to €500) and textbooks. If you live in a town in a depopulated rural area, you can also subtract 10% to 25% of your regional part of the tax. They only reduce your regional tax: if it is 0, they are not paid out.

In person or by representative? You do not need to go to an office. The deductions are applied in your Renta return, which is filed online with Renta WEB, identifying yourself with Cl@ve or an electronic certificate: Cl@ve and electronic certificate.

They only reduce the regional part of the tax. IRPF is split into a State part and a regional part. These deductions are subtracted only from the regional part (the cuota íntegra autonómica), and the result cannot go below 0 (art. 77 of the IRPF law). If your regional part is 0, you get nothing from them; if it is smaller than the deduction, only that amount is discounted and the rest is not paid. If IRPF was withheld from you, they can increase your refund, at most up to what was withheld. This is the opposite of the State deductions for maternity and for large family or disability, which the AEAT pays even if your tax is 0.

Who can apply them? First, you must be a tax resident in Spain in 2026: in general, spending more than 183 days of the year in the country (tax residence and the 183 days). Then the region matters: you are a resident of Castilla-La Mancha if you spent more days of 2026 there than in any other region, counting temporary absences. Unless proven otherwise, the place of your main home counts (art. 72 of the IRPF law). Living in Castilla-La Mancha on 31 December is not enough: if you arrived in autumn from another region, in 2026 you apply that region's deductions. The date of 31 December (the accrual date) does count for age and for being a large or single-parent family. If you lived in the Valencian Community, see its deductions; if you lived in Madrid, see Madrid's.

How the income limits work. They are compared with your taxable base: the sum of the general taxable base and the savings base (boxes 0435 and 0460 of the Renta), before subtracting the personal and family minimum. It is not your gross salary. Castilla-La Mancha uses several measures:

• €27,000 on an individual return and €36,000 on a joint one: birth, large and single-parent family, nursery, disability, people over 75, saving for a first home and assistance dogs.
• €12,500 and €25,000, after first subtracting the minimum for descendants (box 0514): all the rent deductions. It is a very low limit.
• In steps: textbooks and languages, with a maximum per child that falls as the base rises.
• No limit: residence in a rural area and buying or rehabilitating your home in a rural area.

Except for textbooks and languages and for mortgage interest, the limits are all or nothing: if you go over, you lose the whole deduction.

Deductions for the 2026 Renta. We link the AEAT pages for the 2025 Renta: Law 1/2026 applies from 2025, and for 2026 the amounts are the same.

Housing

• Rent for your main home (AEAT page, under 36). 15% of what you pay, up to €500 a year. It applies if you meet one condition: being under 36 on 31 December, being a large family, being a single-parent family or having a disability of 65% or more. Under 36, in a town of up to 2,500 inhabitants, it is 20%, up to €612. The same applies in a town of over 2,500 and up to 10,000 inhabitants more than 30 km from one of over 50,000. Limit: base minus the minimum for descendants of €12,500 (€25,000 joint). You must enter the landlord's NIF. Only one variant applies. The large family one does not add up with the €200 or €400 large family deduction; the single-parent and disability ones do not add up with theirs either.
• Mortgage interest, under 40 (AEAT page). The interest on a variable-rate mortgage for your first main home, up to €150 with a base of €12,500 or less (€25,000 joint). Up to €100 with a base of €27,000 or less (€36,000 joint). It does not add up with the rural home purchase deduction.
• Saving for a first home, under 36, new since 2025 (AEAT page). 15% of what you pay in during the year into a bank account used only for that purpose, up to €750 a year and €3,000 in total. You must buy or build your first main home in Castilla-La Mancha within 6 years of opening the account. The balance on 31 December must exceed the previous year's by at least the amount paid in that gives the deduction. Limit: €27,000 (€36,000 joint).

Children and family

• Birth or adoption (AEAT page). €100 for each birth or adoption of one child, €500 for two children and €900 for three or more, only in the year it happens. The number of children per birth counts: two births of one child in the same year are €100 each. Limit: €27,000 (€36,000 joint).
• Large family (AEAT page). €200 in the general category and €400 in the special one, with the title valid on 31 December. It is €300 and €900 if you, your spouse or one of your children has a disability of 65% or more (giving the right to the disability minimum). Limit: €27,000 (€36,000 joint). It does not add up with the rent deduction for large families: choose one.
• Single-parent family (AEAT page). €200 for a mother or father who is legally separated or not married and with whom their minor children (or adult children with support measures) live exclusively. The children must depend financially only on you: you apply the whole minimum for descendants and receive no child maintenance for them. Limit: €27,000 (€36,000 joint). It does not add up with the rent deduction for single-parent families.
• Nursery, under 3 (AEAT page). 30% of enrolment, attendance and meals, for full months, up to €500 per child; €250 in the year the child turns 3. The centre must be authorised by the regional education department, and you enter its NIF on the return. What grants or aid cover is subtracted. Both parents do not need to work. Limit: €27,000 (€36,000 joint).
• Textbooks, languages and other study costs (AEAT page). 100% of textbooks and 15% of extracurricular languages, tutoring, internet sign-up and studies outside your town. The maximum per child depends on your base minus the minimum for descendants. Individual: €100, €75 or €50 with bases up to €6,500, €10,000 or €12,500. Joint: €200, €100 or €75 with bases up to €12,000, €20,000 or €25,000. Large family: €150 (base up to €30,000) or €300 on a joint return (up to €40,000).
• Family foster care of minors, unpaid (AEAT page). €500 for the first foster child and €600 for the second and each one after, if the child lives with you more than 183 days of the year. You need a certificate from the regional department and must not have received aid from the Junta for that foster care. Limit: a base of €12,500 (€25,000 joint).

Older people and disability

• Your own disability (AEAT page). €300 if you have a disability of 65% or more. With a degree from 33% to 64% there is no regional deduction. Limit: €27,000 (€36,000 joint). It does not add up with the disability rent deduction.
• Parents, grandparents or children with a disability (AEAT page). €300 for each one with a disability of 65% or more for whom you apply the disability minimum. Same limit. For them there is also the State deduction of €1,200 a year, which is paid even with 0 tax.
• People over 75 (AEAT page). €150 if you are over 75, and €150 for each parent or grandparent over 75 for whom you apply the minimum for ascendants. It does not apply if that person spends more than 30 days of the year in a public or subsidised Junta care home. Same limit. With a disability of 65% or more, the disability deduction applies instead.

Rural areas and depopulation

They apply in towns in the areas of Castilla-La Mancha's Law 2/2021 against depopulation. The list of towns is on each AEAT page. Population is taken from the municipal register on 1 January; if it has fallen since 2021, the 2021 figure can still be used.

• Main residence in a rural area (AEAT page). A percentage of your regional part of the tax (cuota íntegra autonómica). In an area of extreme depopulation, 25% if the town has under 2,000 inhabitants and 20% if it has 2,000 to 4,999. In intense depopulation, 20% or 15%. At risk of depopulation, 15% or 10%. In an intermediate rural area where farming dominates, 15%, only in towns under 2,000 inhabitants that lost population in the 5 years before 2021. No income limit.
• Actual stay requirement. You must really live there. It is proven with the municipal register certificate plus a health card assigned to a health centre in the area (mutual-fund members: a certificate from the Castilla-La Mancha Health Service). If you have children of compulsory school age, their enrolment at a school in the town is also needed. If you stop meeting the requirements, you repay what you deducted with interest.
• Buying or rehabilitating your main home in a rural area (AEAT page). 15% of what you pay, mortgage included, with a maximum base of €12,000 a year and €180,000 in total. The home must be in a town under 5,000 inhabitants in an area of intense or extreme depopulation, and the purchase or works must date from 2021 or later. No income limit. It does not add up with the mortgage interest deduction for under-40s.
• Moving for work to a rural area (AEAT page). €500 in the year you move for work to a town in an area of intense or extreme depopulation, and another €500 the following year. The first year's net taxable base must be under €22,946 (€31,485 joint). At most, the regional part of the tax that comes from your salary or business. You must live there that year and the three following.

Others. The AEAT publishes 27 pages for Castilla-La Mancha. There are more deductions: unpaid foster care of people over 65 or with a disability (€600), rent after a dation in payment (15%, up to €500) and vet costs for assistance dogs (30%, up to €100, new since 2025). There are also deductions for donations and for investing in companies and in the social economy (20%, up to €4,000). Full list: AEAT, regional deductions of Castilla-La Mancha.

What changes in 2026

• Law 1/2026 of 26 March raised the maximum of the rent deductions to €500. It also created the deductions for saving for a first home and for assistance dogs. They apply from 1 January 2025 and stay the same in 2026.
• The consolidated text of Law 8/2013 in the BOE (last update published on 31 January 2023, with the update «in progress») does not yet include those changes: the text of Law 1/2026 applies.
• The regional scale does not change, and Castilla-La Mancha has no personal minimums of its own: it uses the State ones.
• Until 31 December 2026, changes with effect for 2026 can still be approved. If there are any, we will update this page.

Previous years: 2022 to 2025

Castilla-La Mancha's deductions for those years can be added if you paid regional tax that year: if your regional part was 0, there is nothing to recover with them. Amounts and requirements were not the same every year (for example, the rent maximum was lower before 2025). So each year must be checked in that year's Renta manual. The figures on this page are for 2026. For 2025 (the Renta filed in 2026) the amounts are the same: Law 1/2026 already applies to that year. Only in 2022 there was also an extraordinary inflation deduction (food, clothing, housing and health), with income limits: if you lived in Castilla-La Mancha that year, check it in the 2022 manual.

• A. You filed that year: that return is corrected (rectification) with Renta WEB for that year (AEAT, Renta for previous years); you do not file another one.
• B. You did not file: that year's Renta is filed late. If it is a refund there is no surcharge. If you were required to file, there may be a fixed fine of €100, or €200 if you first received a request from the AEAT (art. 198 of the General Tax Law). For people who were not required, we have not found an AEAT position. Details: Renta not filed.

Until when. The right to claim a refund expires after 4 years (art. 66 of the General Tax Law), counted from the day after the last day of each Renta's filing period (art. 67). By our calculation, the 2022 Renta can be claimed until 30.06.2027; the 2023 one until 01.07.2028; the 2024 one until 30.06.2029; and the 2025 one until 30.06.2030.

Before you claim: check your situation

A return for a year includes all your income for that year, not just the deduction. Answer these questions first:

1. Were you a tax resident in Spain that year? Each year counts separately: in general, more than 183 days in Spain (art. 9 of the IRPF law). If you arrived in 2022 after early July, you were most likely not resident that year.
2. In which region did you spend the most days that year? The deductions are that region's, not those of where you live today.
3. Individual or joint return? The limits change: for rent, €12,500 or €25,000; for birth, family and nursery, €27,000 or €36,000.
4. Is your taxable base below the limit? In most of these deductions, one euro too many loses you the whole deduction.
5. Did you pay regional tax that year? If it was 0, these deductions return nothing to you; look at the State ones, which are paid out.
6. Did you have income outside Spain? For example, a FOP in Ukraine, a rental or remote work. It also goes in the return, and the result may turn into tax to pay. If the answer is yes or you are not sure, ask for an analysis of your case first.
7. Did you receive advances of the maternity or large family deduction (Modelos 140 and 143) or the child support supplement? They go in the same return: check the maternity and large family pages first.
8. Did you file the Renta that year? Yes: path A. No: path B.

How much, approximately

• Formula: a percentage of what you paid, up to the deduction's maximum (or the fixed amount), if you meet the income limit. What is discounted is at most your regional part of the tax (cuota íntegra autonómica).
• Example (our calculation): you are 30, file an individual return, your taxable base is €12,000 and you pay €450 a month in rent, €5,400 a year. 15% is €810, so you stay at the maximum: €500. With the Castilla-La Mancha scale and the personal minimum of €5,550, your regional part is about €613, and the deduction fits in full. In a town of up to 2,500 inhabitants, 20% is €1,080: you stay at €612, which also fits.
• If the base changes: with €13,000 you would lose it entirely, because the limit is €12,500. With €9,000, your regional part would be about €328: the deduction would fall to that figure and the rest would not be paid.

It is an approximate figure: the exact amount is known when you file the return or the rectification.

Other money the tax office may owe you. Maternity, large family or disability (paid even with 0 tax), withholding you did not get back and foreign pensions. All of it is here: How to claim a tax refund from previous years in Spain: 2022-2025.

Help to do it

• Free calculator for the 2026 Renta: our Spain tax calculator 2026 applies Castilla-La Mancha's deductions for rent at 15%, birth, large family, single-parent family, nursery, your own disability, people over 75 and textbooks and languages. It does not calculate multiple births, relatives with a disability, the €300 or €900 large family amount or foster care. Nor rent at 20% in small towns or after a dation in payment, mortgage interest, the rural area deductions (residence, housing and moving) or the new ones in Law 1/2026.
• For 2022 to 2025: the calculator of how much the tax office may refund you covers the State maternity, large family and disability deductions, not these regional ones.
• Guide «Your first Renta as a foreign resident». It is a PDF available on the page about the Renta return for foreign residents. It explains who must file, the first year and the 183 days, Renta WEB step by step, foreign income and late filing. The regional deductions it details are those of the Comunitat Valenciana.
• Full help. We review your situation for 2022 to 2025: Castilla-La Mancha and State deductions, withholding and foreign pensions. We calculate an approximate amount and prepare a step-by-step instruction with screenshots for your case, with your figures. While you file, we support you by online chat. You file yourself: we never ask for your Cl@ve, electronic certificate, reference number or passwords. We cannot promise a refund or its amount: it depends on your case and on the AEAT, and the review may show there is nothing to recover or that tax is owed. Message @spain_asesor: we send you the price and terms by private message before any payment.

Official source: Law 8/2013 on Tax Measures of Castilla-La Mancha, consolidated text in the BOE, articles 1 to 13, with Law 1/2026, and IRPF law, arts. 72 and 77, BOE. Pages: AEAT, regional deductions of Castilla-La Mancha in the 2025 Renta.

Informational only; check the official source and a professional for your specific case. Figures checked on 9 October 2026.