For the lease of a habitual residence linked to certain transactions of payment in kind
Regulations: Art. 110-12 Text Consolidated version of the provisions issued by the Autonomous Community of Aragon on transferred taxes, approved by Legislative Decree 1/2005, of September 26.
Maximum amount and basis of the deduction
10 percent of the amounts paid during the corresponding fiscal year, for the rental of the habitual residence linked to the transactions of payment in kind, with a maximum deduction base of 4,800 euros per year .
Requirements and other conditions for the application of the deduction
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The deduction will only be applicable in the case of the award of the habitual residence in payment of the entire outstanding debt of the loan or credit guaranteed by mortgage of the aforementioned residence and provided that, in addition, a contract of lease with option to purchase of the same residence is formalized between the parties.
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That the sum of the general tax base and the savings tax base boxes [ 0435 ] and [ 0460 ] of the declaration, does not exceed the following amounts:
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That the deposit of the security deposit corresponding to the lease has been formalized before the competent body in housing matters of the Autonomous Community of Aragon, within the period established by Law 10/1992, of November 4, on security deposits in urban leases and in certain supply contracts, or the regulations in force at any given time.
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The concept of habitual residence will be that established by the state regulations in force as of December 31, 2012 for the deduction for investment in habitual residence.
Note: Taxpayers entitled to the deduction must complete the section "Additional information on the regional deduction for the rental of a habitual residence linked to certain transactions involving payment in kind in Aragon, the Canary Islands and Castilla La Mancha" in Annex B.9 of the declaration form.