For leasing of habitual residence in the territory of the Balearic Islands in favor of certain groups

Regulations: Art. 3 bis of the Revised Text of the Legal Provisions of the Autonomous Community of the Balearic Islands on Taxes Transferred by the State, approved by Legislative Decree 1/2014, of June 6.

Amount and maximum limit of the deduction

15 percent of the amounts paid in the tax period for the rental of the habitual residence.

In the case of marriage, regardless of the marital economic regime, only the amounts paid by the spouse who signed the lease contract will be deductible and, consequently, the amounts paid by the spouse who does not appear in the contract do not give the right to said deduction because he or she is not the tenant. See in this regard Supreme Court Ruling No. 220/2009, of April 3.
The maximum deduction amount will be 400 euros .

Requirements and other conditions of the deduction

That the taxpayer meets any of the following circumstances :
- That on the date of accrual of the tax is under 36 years of age .
- That the person has a degree of physical or sensory disability equal to or greater than 65% or with a degree of mental disability equal to or greater than 33% .
  
  Regarding the degrees of disability, see the first Additional Provision of the Revised Text of the Legal Provisions of the Autonomous Community of the Balearic Islands on Taxes Transferred by the State, approved by Legislative Decree 1/2014, of June 6.
- That it is the father or parents who live with the child or children subject to parental authority and who form a large family .
That it is the lease of the taxpayer's habitual residence , actually occupied by the taxpayer, and that the duration of the lease contract is equal to or greater than one year.
That the deposit of the security deposit referred to in article 36.1 of Law 29/1994, of November 24, on urban leases, has been constituted in favor of the Balearic Housing Institute.
That, for at least half of the tax period, neither the taxpayer nor any of the members of his/her family unit are the owners, with full ownership or a real right of use or enjoyment, of another dwelling less than 70 kilometres from the rented dwelling, except in cases where the other dwelling is located outside the Balearic Islands or on another island.
Clarifications:
- The concept of family unit is established in article 82 of the Personal Income Tax Law and is examined in Chapter 2 of this Manual
- The expression that they are holders of full ownership or a real right implies that the deduction is not applicable if the taxpayer or any other member of the family unit holds any percentage of full ownership or real right of use or enjoyment.
- The requirement that “for at least half of the tax period there is no full ownership or a real right of enjoyment of another dwelling less than 70 km from the rented dwelling except…” must be met, both in individual and joint taxation and, both by the taxpayer and by the other members of the family unit, if one exists.
That taxpayer is not entitled in the same tax period to any deduction for investment in primary residence.
That the sum of the general tax base and the savings tax base of the taxpayer boxes [0435] and [0460] of the declaration , does not exceed the following amounts:

a) In general:
- 20,000 euros in individual taxation.
- 34,000 euros in joint taxation .
b) In the case of families number sas
- 26,000 euros in individual taxation.
- 40,000 euros in joint taxation.
In the case of joint taxation, only taxpayers who are part of the family unit and who meet the established conditions and for the amount of the sums actually paid by them may benefit from this deduction.