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Practical manual for Income Tax 2021.

For rent of habitual residence

Regulations: Art. 15 Revised Text of the current legal provisions issued by the Autonomous Community of the Canary Islands on transferred taxes , approved by Legislative Decree 1/2009, of April 21.

Amount and maximum limit of the deduction

20 percent of the amounts paid in the tax period for the rent of the habitual residence, with a maximum of 600 euros per year .

In order to be able to apply this deduction, the taxpayer must pay amounts as rent for his or her habitual residence during the tax period. Therefore, in the case of marriage, whatever the marital economic regime, only the amounts paid by spouse who signed the lease contract will be deductible, without prejudice to the fact that such contract has internal effects between the spouses. See in this regard Supreme Court Ruling No. 220/2009, of April 3 (Civil Chamber), issued in appeal for cassation no. 1200/2004 (ROJ: STS 2464/2009)

Requirements and other conditions for the application of the deduction

  • That the sum of the general tax base and the savings tax base, boxes [0435] and [0460] of the declaration corresponding to the year in which the right to the deduction originates, is not greater than :

    • - 20,000 euros annually in individual taxation.

    • - 30,000 euros annually in joint taxation.

  • That the amounts paid in rental exceed 10% of the general taxable base obtained in the tax period after discounting, if applicable, the amount of the subsidies that the tenant would have received for this concept.

  • The concept of habitual residence will be the one contained in the Personal Income Tax Law .

  • The application of the deduction is subject to the declaration by the taxpayer of the NIF landlord , the cadastral identification of the habitual residence and the annual rental fee .

Note: Taxpayers entitled to the deduction must indicate the cadastral reference of the home and, if it exists, that of the second rented home, or, if applicable, if there is no cadastral reference, an "X" must be marked in the corresponding boxes. They must also complete the section "Additional information on the regional deduction for leasing" in Annex B.8 of the declaration.