10.10.11. For renting a habitual residence

Amount

1. In general:

   • 30% of the amounts paid in the tax period for renting a primary residence, with a limit of 1,000 euros annually.

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

2. For taxpayers who died before September 15:

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

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

Requirements and conditions

1. That any of the following circumstances occur in the taxpayer:

   1. Who is less than 36 years old on the date of tax accrual.

      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: Who is part of a family that is legally considered large or is a legally separated ascendant, or without a marriage bond, with two children without the right to receive annuities for maintenance and for whom he or she has the right to the entire minimum for descendants.

      In the case of those who died before September 15, 2023: Be part of a family that is legally considered large.

   3. Who 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 involves 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 does not have the right during the same tax period to any deduction for investment in a habitual residence.

5. That neither the taxpayer nor any of the members of his family unit are holders of full ownership or a real right to use or enjoy another home located less than 75 kilometers from the rented home.

6. Tax base limits:

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

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

   • For taxpayers who died before September 15:

     The total tax 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 tax base may not exceed 28,000 euros. If you are part of a large family residing in said municipalities or smaller local entities, there will be no limit on tax bases.

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

8. When two or more taxpayers have the right to apply this deduction with respect to the same home, its amount will be prorated between them in equal parts.

Completion

You must indicate the amount paid by whoever appears as the owner in the lease contract.

In the case of marriage, 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, owner of 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 as they do not have the status of tenant.

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

It will include the lessor's NIF, or, if the lessor is a 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 home.

Additionally:

• In general: It will indicate whether or not it is part of a family that is legally considered large or is a legally separated ascendant, or without marital ties, with two children without the right to receive annuities for maintenance and for whom they have the right to the entire minimum for descendants by entering YES/NO in the corresponding box. If is part of a large family and has had his habitual residence in a municipality or smaller local entity with a population of less than 3,000 inhabitants, he will check the box enabled 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 entering 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 mark the box enabled for that purpose.

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