10.3.5. For renting a habitual residence

The taxpayer may deduct:

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

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

   • That the amounts paid for rent exceed 10% of the tax base.

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

   • When two or more taxpayers have the right to apply this deduction with respect to the same assets for the same tax period, the maximum amount of the deduction will be prorated among them in equal parts, applying the tax benefit only in the declaration of those who comply. the conditions established to be beneficiaries of it.

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

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

   • That the amounts paid for rent exceed 10% of the tax base.

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

   • When two or more taxpayers have the right to apply this deduction with respect to the same assets for the same tax period, the maximum amount of the deduction will be prorated among them in equal parts, applying the tax benefit only in the declaration of those who comply. the conditions established to be beneficiaries of it.

Completion

• Amount paid by the person listed as 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, he or she will be the one who can apply the deduction. If the rent is paid with community funds, the spouse holding the contract may apply the deduction for 50% of the rental amount; The amounts paid by the other spouse do not give the right to the deduction since they do not have the status of tenant.

• It will indicate the location of the home by selecting the corresponding key.

• 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 situation in which the property is located by selecting the corresponding code.

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