10.4.10. For leasing of habitual residence in favor of certain groups

In general (tax periods ending on December 31)
- Amount
  
  They will be able to deduct 15% of the amounts paid in the tax period, with a maximum of 440 euros per year for the rental of the habitual residence:
  - Taxpayers under 36 years of age.
  - Taxpayers with a degree of physical or sensory disability equal to or greater than 65%.
  - Taxpayers with a degree of mental disability equal to or greater than 33%.
  - The father or parents who live with the child or children subject to parental authority and who form a large or single-parent family with two or more sons or daughters.
  The deduction will be applied by the holder or holders of the lease contracts. Amounts paid by the spouse, which are not listed in the contract, will not give rise to the deduction.
- Requirements
  1. That it is the lease of the taxpayer's habitual residence, effectively occupied by the taxpayer, and that the duration of the lease contract is equal to or greater than one year.
  2. That the deposit of the bond has been made in favour of the Balearic Housing Institute.
  3. That, for at least half of the tax period, neither the taxpayer nor any of the members of his/her family unit are the owners, of full ownership or of a real right of use or enjoyment, of another dwelling less than 70 kilometres from the rented dwelling, except in cases where the other dwelling is located outside the Balearic Islands or on another island.
    
    In the case of individual taxation, the non-disposal requirement must be met by the taxpayer; In the case of joint taxation, it must be fulfilled by any of the members of the family unit.
  4. That the taxpayer is not entitled to any deduction for investment in primary residence in the same tax period, even if he does not apply it.
  5. That the total taxable base of the taxpayer does not exceed 52,800 euros in the case of joint taxation and 33,000 euros in the case of individual taxation.
    
    In the case of joint taxation, only taxpayers integrated into the family unit who meet the requirements and for the amount of the sums actually paid by them may benefit from this deduction.
Taxpayers who died on a day other than December 31
- Amount
  
  They will be able to deduct 15% of the amounts paid in the tax period, with a maximum of 400 euros per year for the rental of the habitual residence:
  - Taxpayers under 36 years of age.
  - Taxpayers with a degree of physical or sensory disability equal to or greater than 65%.
  - Taxpayers with a degree of mental disability equal to or greater than 33%.
  - The father or parents who live with the child or children subject to parental authority and who form a large or single-parent family with two or more sons or daughters.
  The deduction will apply when the deceased was the holder of the lease contracts. Amounts paid by the spouse, which are not listed in the contract, will not give rise to the deduction.
- Requirements
  1. That it is the lease of the taxpayer's habitual residence, effectively occupied by the taxpayer, and that the duration of the lease contract is equal to or greater than one year.
  2. That the deposit of the bond has been made in favour of the Balearic Housing Institute.
  3. That, for at least half of the tax period, neither the taxpayer nor any of the members of his/her family unit are the owners, of full ownership or of a real right of use or enjoyment, of another dwelling less than 70 kilometres from the rented dwelling, except in cases where the other dwelling is located outside the Balearic Islands or on another island.
    
    In the case of individual taxation, the non-disposal requirement must be met by the taxpayer; In the case of joint taxation, it must be fulfilled by any of the members of the family unit.
  4. That the taxpayer is not entitled to any deduction for investment in primary residence in the same tax period, even if he does not apply it.
  5. For taxpayers who died before 31/03/2022 the total taxable base cannot exceed 20,000 euros. If the taxpayer was part of a large or single-parent family, the limit will be 26,000 euros.
    
    For taxpayers who died between 03/31/2022 and 12/30/2022 the total taxable base cannot exceed 22,000 euros. If the taxpayer was part of a large or single-parent family, the limit will be 28,600 euros.

Completion

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

In the case of marriage, 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 since he or she does not have the status of tenant.

The landlord's NIF must also be reflected. If the landlord does not have a NIF, the Identification Number in the country of residence must be entered.

Additionally, if the person has a mental disability of more than 33% or if the lease is paid by a person who lives with his or her children under parental authority, forming a large or single-parent family, the corresponding boxes will be checked.

The program will transfer the data to Annex B.8 of the declaration.