For renting a home, as a consequence of carrying out an activity, on one's own account or on behalf of others, in a different municipality
Regulations: Art. 4.One.ñ), Four and Fifth Law 13/1997, of December 23, which regulates the regional section of the personal income tax and other transferred taxes, of the Valencian Community.
Deduction amount
10 per 100 of the amounts paid in the tax period for the rental of a home, as a consequence of carrying out an activity on one's own account or as an employee, in the municipality different from that in which the taxpayer previously resided.
In the case of marriages under a legal partnership regime, the expenses of renting the habitual residence are attributable to both spouses, regardless of who actually pays them or which of them appears as the owner of the invoice or contract.
Note: Only the taxpayer who resides in the rented home due to his activity, and for the rent paid that, for this purpose, is attributable to him, has the right to apply the deduction.
Requirements and other conditions for the application of the deduction
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That the rented home, located in the Valencian Community, is more than 100 kilometers from the one in which the person resided immediately before the lease.
Remember: To address the impact of Covid-19, the requirement relating to the obligation of the taxpayer, as tenant, to present the corresponding self-assessment of the Property Transfer Tax and documented legal acts derived from the rental contract of the habitual residence
- That the amounts paid for the lease are not remunerated by the employer.
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That the general taxable base and the taxpayer's savings, sum of boxes [0500] and [0510] of the declaration, does not exceed the following amounts:
- 30,000 euros in individual declaration.
- 50,000 euros in joint declaration.
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The application of the deduction is conditional on the delivery of the monetary amounts derived from the legal act or business that entitles its application to be made by credit or debit card, bank transfer, nominative check or deposit into accounts in credit institutions .
The requirement for this requirement is established by the sixteenth Additional Provision of Law 13/1997, of December 23, which regulates the regional section of the Personal Income Tax and other transferred taxes.
Quantitative limits of the deduction
- The maximum limit of the deduction will be 204 euros .
- This maximum limit of 204 euros will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 26,000 euros, in individual taxation, or less than 46,000 euros, in joint taxation.
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When the sum of the general taxable base and the taxable base of the taxpayer's savings is between 26,000 and 30,000 euros , in individual taxation, or between 46,000 and 50,000 euros , in joint taxation, the limits of the deduction will be the following:
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In individual taxation, the result of multiplying the maximum limit of the deduction (204 euros) by a percentage obtained by applying the following formula:
100 × (1 – the coefficient resulting from dividing by 4,000 the difference between the sum of the general taxable base and the taxpayer's savings and 26,000)
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In joint taxation , the result of multiplying the maximum limit of the deduction (204 euros) by a percentage obtained by applying the following formula:
100 × (1 – the coefficient resulting from dividing by 4,000 the difference between the sum of the general taxable base and the taxpayer's savings and 46,000)
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- The limit of this deduction will be prorated by the number of days that the lease remains in force within the fiscal year.
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When two or more taxpayers filing tax are entitled to the application of this deduction for the same home , the limit will be prorated between them in equal parts.
The proration of the maximum limit of the deduction must only be carried out when there is more than one person who, by submitting a declaration, can apply the deduction for the same home by meeting all the requirements for this, including the maximum amount of the taxable base, although do not apply it effectively. Therefore, people who do not submit a declaration or those who have a tax base greater than that required are not taken into consideration for the purposes of proration.
Compatibility
This deduction is compatible with the previously mentioned deduction "For leasing of the habitual residence."
Note: Taxpayers entitled to the deduction must record the NIF / NIE of the landlord of the home and, where applicable, whether they have entered a NIF of another country, an X will be marked in the corresponding box.