Skip to main content
Practical Income Manual 2020.

For renting a habitual residence

Regulations: Art. 7 of the Consolidated Text of the legal provisions of the Principality of Asturias regarding taxes transferred by the State, approved by Legislative Decree 2/2014, of October 22.

Amounts and maximum limits of the deduction

  • The 10 per 100 of the amounts paid in the tax period for renting the taxpayer's habitual residence, with a maximum of 455 euros , both in individual and joint taxation.
  • 15 per 100, with a limit of 606 euros , in the case of renting a habitual residence in rural areas, understood as housing that is located on non-developable land according to urban planning regulations in force in the Principality of Asturias, and that which is found in councils with population of less than 3,000 inhabitants , regardless of the classification of the land.

Requirements and other conditions for the application of the deduction

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

    • - 25,009 euros in individual taxation.
    • - 35,240 euros in joint taxation.
  • That the amounts paid for rent exceed 10 percent of the tax base for the tax period.

  • 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 the Supreme Court Ruling no. 220/2009, of April 3.

Important: Taxpayers entitled to the deduction must complete the section "Additional information to the regional deduction for leasing" of Annex B.6 of the declaration model in which, in addition to the data necessary to quantify the deduction, the NIF / NIE of the landlord of the home and, if it exists, that of the second landlord; In your case, if you have submitted a NIF from another country, an X will also be marked.