10.1.3. For amounts invested in the rental of habitual residence

Amount and requirements

1. Taxpayers who, on the date of tax accrual, are under 35 years of age or over 65 years of age or who are considered victims of domestic violence, victims of terrorism or affected persons will be entitled to a deduction of 15 % with a maximum limit of 600 euros per year for the amounts paid in the tax period for the rental of what constitutes your habitual residence, provided that the following requirements are met:

   • That the sum of the general tax bases and savings does not exceed 25,000 euros in individual taxation or 30,000 euros in joint taxation.

   • That the taxpayer identifies the lessor of the home by recording his or her tax identification number (NIF) in the corresponding self-assessment.

2. When, on the date of tax accrual, the taxpayer is considered a person with a disability and the requirements of the previous section are met, the deduction will be 15%, with a limit of 900 euros per year for the amounts paid in the tax period destined for the rental of what constitutes their habitual residence.

3. In the case of joint taxation, the requirement that gives rise to the right to apply this deduction must be met by at least one of the spouses or, where applicable, the father or mother in the case of single-parent families.

   In cases of legal separation or when there is no marital bond, the single-parent family will be considered to be that formed by the mother or father and the children who live with one or the other and who meet any of the following requirements:

   1. Minor children, with the exception of those who, with the consent of their parents, live independently of them.

   2. Children of legal age with disabilities who, by judicial resolution, are assisted by a guardian.

      Children of legal age who, as of January 1, 2022, have been judicially declared incapacitated, subject to extended or rehabilitated parental authority, will also be part of the single-parent family.

4. When there is more than one taxpayer entitled to the application of the deduction, it will be applied based on the amounts that each taxpayer has paid, with the maximum deduction limit of 600 euros or 900 euros in the case in which any taxpayer be considered a person with a disability.

   In the case of joint taxation, the deduction will be applied to the amounts paid by both taxpayers as long as at least one of them meets the requirements.

5. In the same tax period, the same taxpayer may deduct for rental and investment as long as both homes meet the requirements established in the Personal Income Tax Law to be considered a habitual residence.

For the purposes of this Law, they will be considered:

• Victims of domestic violence are the people referred to in article 173.2 of Organic Law 10/1995, of November 23, of the Penal Code, who have a protection order in force and registered in the Central Registry for the Protection of Victims. of Domestic Violence, or with a final judicial ruling for such reason in the last ten years.

• Victim of terrorism and affected persons as established in article 3.a) of Law 10/2010, of November 15, relating to measures for assistance and care to victims of terrorism of the Autonomous Community of Andalusia, or rule that replace it. 

  The accreditation of the situation of terrorism violence will be carried out in accordance with the provisions of article 4.a) of the aforementioned Law 10/2010, of November 15, or regulation that replaces it.

• Person with Disability: The consideration of a person with a disability is that established in the Personal Income Tax Law.

Completion

Through a data capture window you must provide the following information:

• Amount paid for the rent

• NIF of the lessor. If the landlord does not have a NIF, he must enter the Identification Number in the country of residence.

• If you are considered a victim of domestic violence, a victim of terrorism or an affected person, you must check the box provided for this purpose.