10.13.14. For renting a habitual residence

Amount 

10% of the non-subsidized amounts paid in the year for the rental of your habitual residence with the limit of 300 euros per year per rental contract , both in individual and joint taxation.

Requirements and conditions

1. That any of the following circumstances occur in the taxpayer:

   • Who has not reached 35 years of age on the date of accrual of the tax.

   • Be part of a family that is legally considered large.

   • Who suffers from a disability with a recognized degree equal to or greater than 65%, or is judicially incapacitated. 

     Since the entry into force of Law 8/2021 to reform the Civil Code, the reference made to judicial incapacitation extends to judicial resolutions in which representative guardianship of people with disabilities is established.

2. That it involves the lease of the taxpayer's habitual residence effectively occupied by him and located in the territory of the Autonomous Community of the Region of Murcia.

   The taxpayer must prove that the rented home constitutes his or her habitual residence.

3. That the taxpayer is the owner of a lease contract for which the corresponding model of the tax on property transfers and documented legal acts has been presented.

   In the case of marriages in community property, the deduction will correspond to the spouses in equal shares, even if the lease contract is recorded in the name of only one of them.

4. That the general tax base less the taxpayer's personal and family minimum is less than 24,380 euros, provided that the savings tax base does not exceed 1,800 euros.

5. That neither the taxpayer nor any of the members of his family unit are owners of more than 50% of the full ownership or a real right to use or enjoy another home.

6. That the taxpayer does not have the right during the same tax period to any deduction for investment in habitual residence (whether state or regional).

7. When two taxpayers have the right to apply the deduction, the total amount, without exceeding the limit established by the lease contract, will be prorated equally in the declaration of each of them.

   If the contract is in the name of two taxpayers and only one of them has the right to apply the deduction for meeting the required requirements, he or she may apply the deduction on the amounts paid that correspond to him or her up to a maximum amount of 300 euros.

8. In the exceptional case that each spouse has resided during the tax period in a different habitual residence, the limit of 300 euros will apply to each spouse, as each of them is the holder of a different rental contract, regardless of whether tax is paid. individually or jointly.

Deduction base

The basis of this deduction will be constituted by the amounts justified with an invoice or receipt paid, by credit or debit card, bank transfer, nominative check or deposit into accounts in credit institutions, to the people or entities that are lessors of the home.

In no case will amounts paid through cash deliveries give the right to make this deduction.

Completion

For each home, the non-subsidized amount paid, the number of people entitled to the deduction and the landlord's NIF will be recorded. If you do not reside in Spain and do not have a NIF, it will reflect the identification number of the country of residence.

Additionally, if you are part of a large family, you must check the box provided for this purpose.