10.9.4. For rental of main residence

Amount

Taxpayers residing in the Autonomous Community of Catalonia may deduct 10%, up to a maximum of 300 euros annually, of the amounts paid in the period tax on the rental of the habitual residence, provided that the following requirements are met:

1. The taxpayer must be in one of the following situations:

   • Be 32 years old or younger on the tax accrual date.

   • Having been unemployed for 183 days or more during the year.

   • Have a degree of disability equal to or greater than 65%.

   • Be a widow or widower and be 65 years old or older.

2. The total tax base, less the personal and family minimum, must not exceed the amount of 20,000 euros in individual taxation and 30,000 euros in joint taxation. This requirement is controlled by the program.

3. The amounts paid as rent must exceed 10% of the net income. This requirement is controlled by the program.

In the event that the taxpayers belong to a large or single-parent family the maximum deductible amount will rise to 600 euros, without it being necessary, in this case, for any of the situations to be met. established in point 1 above.

Large families will be considered those defined by Law 40/2003, of November 18, on the protection of large families.

Joint income tax return

In the case of joint taxation, the maximum amount of the deduction rises to 600 euros.

In joint taxation, it will be enough for one of the spouses to meet the required requirements.

Other conditions for application

1. The same home cannot give rise to the application of an amount greater than 600 euros. Therefore, if in relation to the same home it turns out that more than one taxpayer has the right to the deduction, each of them may apply a deduction in their declaration for the amount obtained by dividing the amount resulting from the application of 10%. of the total expense or the maximum limit of 600 euros, if applicable, by the number of filers entitled to the deduction.

2. Taxpayers must identify the landlord of the home by entering their NIF in the corresponding box in the rental deduction window.

Completion

Through the data capture window, the taxpayer will record:

• 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.

• The number of people entitled to apply the deduction for the same home.

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

• If you have been unemployed for more than 183 days during the year, you will mark the box provided for this purpose.

• If the holder of the deduction is part of a large or single-parent family, they will complete the corresponding box.

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