For renting a habitual residence
Regulations: Art. 7 of the Consolidated Text of the legal provisions of the Principality of Asturias regarding taxes transferred by the State, approved by Legislative Decree 2/2014, of October 22.
Amounts and maximum limits of the deduction
The 10 per 100 of the amounts paid in the tax period for renting the taxpayer's habitual residence, with a maximum of 455 euros , both in individual and joint taxation.
15 per 100, with a limit of 606 euros , in the case of renting a habitual residence in rural areas
Rental of a habitual residence in the rural area is understood to be the home that is located on non-developable land according to the urban planning regulations in force in the Principality of Asturias, and that which is located in councils of population of less than 3,000 inhabitants , regardless of the land classification.
20 per 100, with a limit of 700 euros , in case of rental of habitual residence by taxpayers with habitual residence in rural areas at risk of depopulation.
rural areas at risk of depopulation will be considered as those determined in the Resolution of November 24, 2020, of the Ministry of Finance, for the purposes of the deductions provided for in articles 14 quater, 14 quinquies and 14 exies of the consolidated text of the legal provisions of the Autonomous Community of the Principality of Asturias State, approved by Legislative Decree 2/2014, of October 22 ( BOPA 15-12 -2020).
Requirements and other conditions for the application of the deduction
It must be a rental of habitual residence
Habitual residence will be determined based on the criteria defined in article 9 of the Personal Income Tax Law in relation to the rural area that gives the right to the application of the tax benefit. The aforementioned criteria will be applied to the habitual residence in the rural area in the year in which the deduction is applicable, regardless of whether said residence is not maintained subsequently.
That the sum of the general tax bases and savings boxes [ 0435 ] and [ 0460 ] of the declaration, does not exceed the following amounts:
That the amounts paid for rent exceed 10 percent of the tax base for the tax period.
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).
Important: Taxpayers entitled to the deduction must complete the section "Additional information to the regional deduction for leasing" of Annex B.8 of the declaration model in which, in addition to the data necessary to quantify the deduction, the NIF / NIE of the landlord of the home and, if it exists, that of the second landlord; In your case, if you have submitted a NIF from another country, an X will also be marked.