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Practical Income Manual 2020.

For amounts invested in the rental of the habitual residence

Regulations: Articles 7 and 2 Text Recast of the provisions issued by the Autonomous Community of Andalusia regarding transferred taxes, approved by Legislative Decree 1/2018, of June 19.

Amount and maximum limit of the deduction

  • 15 percent of the amounts paid in the tax period for the rental of the taxpayer's habitual residence.
  • The maximum deduction amount will be 500 euros per year .

Requirements and other conditions for the application of the deduction

  • That the taxpayer has not reached the age of 35 on the date of tax accrual (normally, December 31). In the case of joint taxation, this age requirement must be met by at least one of the spouses or, where applicable, the father or mother in the case of single-parent families.

    For the concept of a single-parent family, see article 4 of the Consolidated Text of the provisions issued by the Autonomous Community of Andalusia regarding transferred taxes, approved by Legislative Decree 1/2018, of June 19.

  • That the sum of the general and savings tax bases does not exceed the following amounts:

    • - 19,000 euros in individual taxation
    • - 24,000 euros in joint taxation
  • That the constitution of the mandatory deposit of the deposit referred to in article 36 of Law 29/1994, of November 24, on Urban Leases ( BOE) be accredited of 25), in favor of the Autonomous Community of Andalusia, in accordance with the applicable regional regulations.

  • That the taxpayer identify the lessor of the home by recording his or her NIF in the corresponding declaration-settlement.

    Note: Taxpayers entitled to the deduction must complete the section "Additional information to the regional deduction for leasing" of Annex B.6) of the declaration in which, in addition to the data necessary to quantify the deduction, the NIF/NIF must be stated. NIE of the landlord of the home and, if it exists, of the second landlord or, where applicable, if a NIF from another country has been entered, an X will be marked in the corresponding box.

  • The deduction will be made by the owner or owners of the lease contract.

    In the case of marriage, regardless of the matrimonial property regime, only the amounts paid by the spouse who signed the lease contract and, consequently , will be deductible. ##2##The amounts paid by the spouse who does not appear in the contract do not give the right to said deduction because he is not a tenant. See in this regard Supreme Court Ruling no. 220/2009, of April 3.

    In any case, the maximum amount of the deduction will be 500 euros per year , both in individual and joint taxation.

Incompatibility

Take into account the incompatibility to apply the regional deduction for rental and the deduction for investment in habitual residence in the same tax year.