For rental of habitual residence linked to certain dación en pago operations
Regulations: Art. 15 bis Consolidated text of the current legal provisions issued by the Autonomous Community of the Canary Islands regarding transferred taxes , approved by Legislative Decree 1 /2009, April 21.
Amount and maximum limit of the deduction
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25 percent of the amounts paid during the corresponding year, for the rental of the primary residence.
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The maximum amount of deduction will be 1,200 euros per year , both in individual and joint taxation.
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 transfer of the habitual residence carried out by its owner in favor of the creditor financial institution, or a real estate subsidiary of its group, because it cannot meet the payment of the loans or mortgage credits granted. for its acquisition, as long as the transferor continues to occupy the home through a lease contract with purchase option signed with the financial institution.
See in this regard the leasing cases linked to certain dation in payment operations contemplated in article 35-bis of the Consolidated Text of the current legal provisions issued by the Autonomous Community of the Canary Islands regarding transferred taxes, approved by Legislative Decree 1/ 2009.
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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 deduction arises, is not greater than :
Note: Taxpayers entitled to the deduction must complete the section "Additional information to the regional deduction for the rental of habitual residence linked to certain dación en pago transactions in Aragon, the Canary Islands and Castilla La Mancha" of Annex B.9 of the declaration.