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Practical Income Manual 2020.

For rental of main residence

Regulations: Art. 1.1 Law 31/2002, of December 30, on Fiscal and Administrative Measures , of the Autonomous Community of Catalonia.

Amounts and maximum limits of the deduction

  • 10 percent of the amounts paid in the tax period for renting the habitual residence.

    In the case of marriages under an economic regime of community property, and in the event that the rental of the habitual residence is only in the name of one of the spouses, only the spouse who appears in the rental contract has the right to the rental deduction of the habitual residence when it meets the required requirements.

  • The maximum limit will be:

    • 300 euros per year, provided that the requirements indicated in the following section are met

    • 600 euros annually , provided that on the date of tax accrual (normally, December 31) the taxpayer belongs to a large family and complies the requirements established in letters b) and c) indicated in the following section .

      Regarding the concept of large families, see Law 40/2003, of November 18, on the protection of large families ( BOE of 19).

    Note: In the case of joint taxation, provided that one of the taxpayers is in any of the circumstances described in letter a) above or belongs to a large family, the maximum amount of the deduction is 600 euros and the sum of the tax bases, general and savings less the amount of the personal and family minimum is 30,000 euros.

Requirements for applying the deduction

  1. That the taxpayer is in any of the following situations :

    • Be 32 or younger years of age on the tax accrual date (normally December 31).
    • Having been unemployed for 183 days or more during the year.
    • Have a degree of disability equal to or greater than 65 percent .
    • Be a widow or widower and be 65 years old or older .
  2. That the sum of the general tax bases and the taxpayer's savings minus the personal and family minimum , sum of the boxes [0435] and [0460] minus the amount in box [0520] of the declaration, does not exceed 20,000 euros per year .
  3. That the amounts paid for rent exceed 10 percent of the taxpayer's net income.

Other conditions for the application of the deduction

  • This deduction can only be applied once , regardless of whether the same taxpayer may have more than one of the circumstances established in letter a) of the previous section "Requirements for the application of the deduction".
  • The same home cannot give rise to the application of a deduction greater than 600 euros . Accordingly, if more than one taxpayer is entitled to the deduction for the same home, each of them may apply in their declaration the amount obtained by dividing the amount resulting from the application of 10 by 100 of the total expense or the maximum limit of 600 euros , if applicable, by the number of filers entitled to the deduction.

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 must be stated. NIF ##1##/ NIE of the landlord of the home and, if there is that of the second landlord or, where applicable, if he has registered a NIF from another country, an X will be marked in the corresponding boxes.