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Practical Income Manual 2021.

For rental of habitual residence by young people, the elderly and people with disabilities

Regulations: Art. 2.1 Text Recast of the Law on Fiscal Measures regarding taxes transferred by the State, approved by Legislative Decree 62/2008, of June 19 , by the Autonomous Community of Cantabria.

Amount and maximum limits of the deduction

  • 10 percent of the amounts paid in the tax period for the rental of the habitual residence

    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 Supreme Court Ruling no. 220/2009, of April 3 (Civil Chamber), relapsed in cassation appeal no. 1200/2004 (RED: STS 2464/2009).

  • The maximum deduction limit will be:

    • - 300 euros per year in individual taxation .

    • - 600 euros in joint taxation, being necessary that at least one of the taxpayers meets the requirements for the application of the deduction which are discussed below .

Requirements and other conditions for the application of the deduction

  • Being less than 35 years old, 65 or older, or being a person with a physical, mental or sensory disability with a degree of disability equal to or greater than 65 percent in accordance with the scale referred to in article 354 of the consolidated text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of 30 October ( BOE of 31).

    For the purposes of accreditation of the degree of disability, there is the sole Additional Provision of Legislative Decree 62/2008, of June 19, whose regulation is similar to that established in article 72 of the Personal Income Tax Regulation .

  • That the sum of the general taxable base and the savings taxable base, sum of the boxes [0500] and [0510] of the declaration, reduced by the personal and family minimum, box [ 0520], is less than:

    • - 22,946 euros in individual taxation.

    • - 31,485 euros in joint taxation.

  • That the amounts paid for rent exceed 10 percent of the taxpayer's income.

Deduction base

The basis of this deduction will be constituted by the amounts justified by an invoice or receipt paid, by credit or debit card, bank transfer, nominative check or deposit into accounts in credit institutions, to the people or entities that are landlords of the home .

In no case will the amounts paid through deliveries of cash give the right to make this deduction.

Note: Taxpayers entitled to the deduction must complete the section "Additional information to the regional deduction for leasing" of Annex B.8 of the declaration in which, in addition to the data necessary to quantify the deduction, the NIF/NIE must be recorded. of the landlord of the home and, if it exists, of the second landlord or, where applicable, if you have entered a NIF from another country, an X will be marked in the corresponding box.