10.10.11. For renting a habitual residence

Amount

1. In general:

   • 30% of the amounts paid in the tax period for rent on a habitual residence, with a limit of 1,000 euros per year.

   • 30% of the amounts paid in the tax period for the rental of a habitual residence in the rural environment (that residence that is located in municipalities and minor local entities with a population of less than 3,000 inhabitants ) with a limit of 1,500 euros.

2. For taxpayers who died before September 15:

   • 5% of the amounts paid in the tax period for rent on a habitual residence, with a limit of 300 euros per year.

   • 10% of the amounts paid in the tax period for the rental of a habitual residence in the rural environment with a limit of 400 euros.

Requirements and conditions

1. That the taxpayer meets any of the following circumstances:

   1. That you are less than 36 years old on the date the tax is due.

      In the case of joint taxation, this requirement must be met by at least one of the spouses, or, where applicable, the father or mother.

   2. In general: That he/she is part of a family that is legally considered a large family or is a legally separated ascendant, or without a marital bond, with two children without the right to receive annual alimony and for whom he/she has the right to the entire minimum for descendants.

      In the case of deaths before September 15, 2023: That he/she is part of a family that is legally considered large.

   3. That he/she suffers from a disability with a recognized degree equal to or greater than 65%, or is judicially incapacitated or representative guardianship of the taxpayer has been established.

2. That it is the lease of the taxpayer's habitual residence, effectively occupied by the taxpayer and located within the territory of the Autonomous Community of Extremadura.

3. That the Tax on Property Transfers and Documented Legal Acts has been paid for the lease and, where applicable, for its extensions, or, where applicable, the aforementioned tax has been self-assessed with exemption.

4. That the taxpayer is not entitled to any deduction for investment in primary residence during the same tax period.

5. That neither the taxpayer nor any of the members of his/her family unit are the owners of full ownership or a real right of use or enjoyment of another home located less than 75 kilometres from the rented home.

6. Tax base limits:

   • In general: The total taxable base cannot exceed 28,000 euros for individual taxation or 45,000 euros for joint taxation.

     If you are part of a large family that habitually resides in a municipality or local entity with fewer than 3,000 inhabitants, there will be no limit on taxable bases.

   • For taxpayers who died before September 15:

     The total taxable base cannot exceed 19,000 euros.

     For taxpayers with habitual residence in municipalities and smaller local entities with a population of less than 3,000 inhabitants, the total taxable base may not exceed 28,000 euros. If you are part of a large family residing in these municipalities or smaller local entities, there will be no limit on taxable bases.

7. In the case of taxpayers who died before September 15, the mandatory deposit as a guarantee, as referred to in the Urban Leasing Law, has been made in favor of the Autonomous Community of Extremadura.

8. When two or more taxpayers are entitled to apply this deduction for the same property, the amount will be shared equally between them.

Completion

You must indicate the 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, 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.

It will indicate whether the rented property is located in a municipality or minor local entity of Extremadura with less than 3,000 inhabitants.

The lessor's NIF will be recorded, or, if the lessor is resident abroad and does not have a NIF, the legal identification number of the country of origin.

It will reflect the number of taxpayers who are entitled to apply the deduction for the same property.

Additionally:

• In general: You will indicate whether or not you are part of a family that is legally considered a large family or you are a legally separated ascendant, or without a marital bond, with two children without the right to receive annual alimony and for whom you are entitled to the full minimum for descendants, indicating YES/NO in the corresponding box. If is part of a large family and has had his/her habitual residence in a municipality or smaller local entity with a population of less than 3,000 inhabitants, he/she will check the box provided for that purpose.

• In the case of taxpayers who died before September 15, 2023: You will indicate whether or not you are part of a large family by indicating YES/NO in the corresponding box. If you have had your habitual residence in a municipality or smaller local entity with a population of less than 3,000 inhabitants, you will check the box provided for that purpose.

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