10.4.12. For renting a habitual residence

In general (tax periods ending December 31)
- Amount
  
  Taxpayers under 36 years of age, and also those over 65 years of age who do not carry out any work or professional activity, may deduct 15% of the amounts paid in the tax period for the rental of a habitual residence in the territory of the Balearic Islands with a maximum of 530 euros per year.
  
  The percentage will be 20% of the amounts paid in the tax period with a maximum of 650 euros annually when the lease is carried out for:
  - Taxpayers under 30 years of age.
  - Taxpayers who have a recognized degree of disability equal to or greater than 33%.
  - Taxpayers who are entitled to the minimum due to disability of ascendants or descendants.
  - The father, mother or parents who live with the son or children subject to parental authority and who make up a large family, or a single-parent family with two or more sons or daughters.
  The deduction will be applied by the owner or owners of the lease contracts. The amounts paid by the spouse, who does not appear 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 him, and that the duration of the lease contract is equal to or greater than one year.
  2. That, for at least half of the tax period, neither the taxpayer nor any of the members of his family unit are owners of full ownership or a real right of use or enjoyment of another home less than 70 kilometers from the rented home, except in cases where the other home is located outside the Balearic Islands or on another island, or generates, by the taxpayer or the rest of the members of his or her family unit, income from real estate capital during the same tax period.
    
    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 met by any of the members of the family unit.
  3. That the taxpayer is not entitled in the same tax period to any deduction for investment in habitual residence, even if he does not apply it.
  4. That the taxpayer's total tax base 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 large or single-parent families, the taxpayer's total tax base may not exceed 63,360 euros in the case of joint taxation and 39,600 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 amounts actually paid by them may benefit from this deduction.
Taxpayers deceased before November 26
- Amount
  
  They may deduct 15% of the amounts paid in the tax period, with a maximum of 440 euros annually for the rental of the primary 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 son or children subject to parental authority and who are part of a large or single-parent family with two or more sons or daughters.
  The deduction will be applied by the owner or owners of the lease contracts. The amounts paid by the spouse, who does not appear 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 him, and that the duration of the lease contract is equal to or greater than one year.
  2. That it has constituted the deposit of the deposit in favor 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 or her family unit are owners of full ownership or a real right of use or enjoyment of another home less than 70 kilometers from the home. rented, except in cases where the other home 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 met by any of the members of the family unit.
  4. That the taxpayer is not entitled in the same tax period to any deduction for investment in habitual residence, even if he does not apply it.
  5. That the taxpayer's total tax base does not exceed 33,000 euros.

Completion

In general

Amount paid by the person listed as 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 holding 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 as they do not have the status of tenant.
NIF of the lessor, if the lessor does not have NIF, he must enter the Identification Number in the country of residence.
If the lease is paid by a person who lives with their children under parental authority, forming a large or single-parent family, they will indicate this by checking the box provided for that purpose.
If you are over 65 years of age and do not carry out any work or professional activity, you will indicate this by checking the corresponding box.

Taxpayers deceased before November 26

Amount paid by the person listed as 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 holding 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 as they do not have the status of tenant.
NIF of the lessor, if the lessor does not have NIF, he must enter the Identification Number in the country of residence.
If the lease is paid by a person who lives with their children under parental authority, forming a large or single-parent family, they will indicate this by checking the box provided for that purpose.
If you are mentally disabled to a degree greater than 33%, you will mark the box enabled for that purpose.

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