10.9.4. For rental of main residence

Amount

1. In general.

   He 10% of the amounts paid during the tax period as rent for the main residence, provided that the taxpayer is in one of the following situations:

   • Be 35 years of age 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.

   This deduction can only be applied once, regardless of whether more than one of the aforementioned circumstances may apply to the same taxpayer.

   The maximum limit of this deduction will be 500 euros per year.

   In joint taxation, if any of the taxpayers is in any of the above situations, the maximum limit of the deduction will be 1,000 euros per year.

2. In the case of large or single-parent families.

   He 10% of the amounts paid during the tax period for rent of the main residence up to a maximum of 1,000 euros per year.

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

Requirements and conditions

• The sum of the general taxable base and savings, less the personal and family allowance, cannot exceed 30,000 euros in individual taxation or 45,000 euros in joint taxation.

• The same dwelling cannot give rise to the application of a deduction amount exceeding 1,000 euros.

  Therefore, if more than one taxpayer is entitled to the deduction for the same property, each of them may apply this deduction in their tax return for the amount resulting from dividing the amount resulting from applying 10%. % of the total expenditure or the maximum limit of 1,000 euros, if applicable, for the number of declarants entitled to the deduction.

• Taxpayers must identify the landlord of the property by stating their tax identification number. in the corresponding tax return.

• This deduction is subject to adequate and sufficient documentary justification of the factual assumptions and the requirements that determine its applicability.

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.11 of the declaration.