10.3.5. For renting a habitual residence

The taxpayer may deduct:

1. 10% of the amounts paid in the tax period for the rent of the taxpayer's habitual residence, with a maximum of 500 euros when the following requirements are met:

   • That the taxable base does not exceed 26,000 euros in individual taxation or 37,000 euros in joint taxation.

   • That the amounts paid in rent exceed 10% of the taxable base.

   • The deduction may only be applied by those who appear as tenants in the lease agreement.

   • When two or more taxpayers are entitled to apply this deduction for the same assets for the same tax period, the maximum amount of the deduction will be prorated among them in equal parts, with the tax benefit being applied only to the declaration of those who meet the conditions established to be beneficiaries of the same.

2. 20% with the limit of 1,000 euros in the case of leasing of a habitual residence by taxpayers residing in municipalities at risk of depopulation , provided that the following requirements are met:

   • That the taxable base does not exceed 35,000 euros in individual taxation or 45,000 euros in joint taxation.

   • That the amounts paid in rent exceed 10% of the taxable base.

   • The deduction may only be applied by those who appear as tenants in the lease agreement.

   • When two or more taxpayers are entitled to apply this deduction for the same assets for the same tax period, the maximum amount of the deduction will be prorated among them in equal parts, with the tax benefit being applied only to the declaration of those who meet the conditions established to be beneficiaries of the same.

Completion

• Amount paid by the person listed as the owner in the lease contract.

  In the case of marriage, regardless of the marital property regime, if only one of the spouses appears in the contract, it will be he or she who can apply the deduction. If the rent is paid with joint funds, the spouse who is the holder of the contract may apply a deduction for 50% of the rental amount; The amounts paid by the other spouse do not give the right to the deduction as they do not have the status of tenant.

• Indicate the location of the home by selecting the corresponding code.

• You must indicate the NIF of the landlord. If the landlord does not reside in Spain and does not have a NIF, you must enter the Identification Number in the country of residence and indicate the location of the property by selecting the corresponding code.

The program will transfer the included data to Annex B8 of the declaration.