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, from the amounts paid in the tax period for rent on their habitual residence, provided they meet the following requirements:

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 disability level equal to or greater than 65%.

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

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

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

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

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 deduction amount is 600 euros.

In joint taxation, it will be sufficient that one of the spouses meets the required requirements.

Other conditions for application

1. The same dwelling cannot give rise to the application of an amount greater than 600 euros. Therefore, if in relation to the same dwelling it turns out that more than one taxpayer is entitled to the deduction, each of them may apply in their declaration a deduction 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 declarants entitled to the deduction.

2. Taxpayers must identify the landlord of the property 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 the 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, 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 as they do not have the status of tenant.

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

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

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

• If the person entitled to the deduction is part of a large or single-parent family, he or she will tick the corresponding box.

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