Skip to main content
Practical Income Manual 2020.

For renting a habitual residence

Regulations: Articles 9 and 13 Text Recast of the legal provisions of the Autonomous Community of Extremadura regarding taxes transferred by the State, approved by Legislative Decree 1/2018, of April 10.

Amounts and maximum limits of the deduction

  • 5 percent of the amounts paid by the taxpayer in the tax period for the rental of their habitual residence, with the limit of 300 euros per year .
  • 10 percent of the amounts paid by the taxpayer in the tax period with the limit of 400 euros in case of rental of habitual residence in rural areas .

    Attention: Housing in rural areas will be considered to be housing located in municipalities and population centers of less than 3,000 inhabitants.

Requirements and other conditions for the application of the deduction

  • That any of the following circumstances ## :

    1. Who is less than 36 years old on the date of tax accrual . In the case of joint taxation, the age requirement must be met by at least one of the spouses, or, where applicable, the father or mother.
    2. Be part of a family that is legally considered to be large .
    3. Who suffers from a physical, mental or sensory disability, provided that he or she is legally considered a person with a disability with a degree of disability equal to or greater than 65 per 100 , in accordance with the scale to which Article 354 of the consolidated text of the General Social Security Law refers, approved by Royal Legislative Decree 8/2015, of October 30 ( BOE of 31).

      However, a degree of disability equal to or greater than 65 percent will be considered accredited, in the case of people whose disability is judicially declared by the procedure provided for in the Civil Procedure Law, even if said degree is not reached.

  • That it is the lease of the taxpayer's habitual residence , effectively occupied by him and located within the territory of the Autonomous Community of Extremadura.
  • That the Tax on Property Transfers and Documented Legal Acts has been paid for the lease and, where applicable, for its extensions or, where applicable, a self-assessment has been submitted for the aforementioned tax .

    Precision: The new exemption assumption added in article 45.1.B) of the consolidated text of the Law on Property Transfer Tax and Documented Legal Acts "for housing rentals for stable and permanent use to which it refers must be taken into account. article 2 of Law 29/1004, of November 24, on Urban Leasing", by article 5 of Royal Decree-Law 7/2019, of March 1, on urgent measures regarding housing and rentals ( BOE of 5). The exemption exempts the taxpayer from compliance with the main tax payment obligation, but not from the formal tax obligation to present the corresponding self-assessment without debt to pay.

  • That the mandatory deposit as a bond referred to in the Urban Leasing Law has been constituted in favor of the Autonomous Community of Extremadura in accordance with the provisions of Law 3/2001, of April 26, on Quality, Promotion and Access to housing in Extremadura.
  • That the taxpayer does not have the right during the same tax period to any deduction for investment in primary residence .
  • That neither the taxpayer nor any of the members of his family unit are holders of full ownership or a real right to use or enjoy another home located less than 75 kilometers from the rented home .

    The concept of family unit that must be used is the one defined in article 82 of the Personal Income Tax Law.

    In the event that the taxpayer and/or any of the members of his or her family unit own a percentage in full ownership or usufruct of another home located less than 75 kilometers from the rented home, the deduction cannot be applied.

  • That the sum of the general and savings tax bases (boxes [0435] and [0460] of the declaration) does not exceed the following amounts:

    • 19,000 euros in individual taxation .
    • 24,000 euros in joint taxation .
  • When two or more taxpayers are entitled to the application of this deduction with respect to the same assets for the same tax period, its amount will be prorated among them in equal parts .

    The proration of the deduction refers only to its maximum limit .

    In the case of marriage, regardless of the matrimonial property regime, only the spouse or spouses who appear as tenants in the contract ## are entitled to the deduction. See in this regard Supreme Court Ruling no. 220/2009, of April 3.

    In the event that only a part of the amounts paid in the year for the rental of habitual residence is for rental in rural areas, the deduction applicable for each of the types of rental may not exceed its own limit, nor 400 euros jointly, given that it is a single deduction with increased percentages and limits for the case of leasing in rural areas.

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 applicable, that of the second landlord or, where applicable, if he has registered a NIF of another country, an X will be marked in the corresponding boxes.