For renting a habitual residence
Regulations: Art. 7 of the Revised Text of the legal provisions of the Principality of Asturias on taxes transferred by the State, approved by Legislative Decree 2/2014, of October 22.
Amounts and maximum limits of deductions
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10 percent 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.
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15%, with a limit of 606 euros , in the case of renting a habitual residence in a rural environment
The rental of a habitual residence in the rural environment is understood to be the residence that is located on non-urbanizable land according to the urban planning regulations in force in the Principality of Asturias, and that which is located in municipalities with a population of less than 3,000 inhabitants , regardless of the classification of the land.
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20%, with a limit of 700 euros , in the case of renting a habitual residence by taxpayers with habitual residence in rural areas at risk of depopulation.
The following will be considered rural areas at risk of depopulation 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 sexies 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
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It must be a rental of habitual residence
The habitual residence will be determined based on the criteria defined in article 9 of the Income Law in relation to the rural area that gives the right to apply the tax benefit. The aforementioned criteria will apply to habitual residence in rural area in the year in which deduction is applicable, regardless of whether said residence is subsequently not maintained.
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That the sum of the general and savings tax bases in boxes [ 0435 ] and [ 0460 ] of the declaration does not exceed the following amounts:
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That the amounts paid in rent exceed 10 percent of the taxable base for the tax period.
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The deduction will be made by the holder or holders of the lease contract.
In the case of marriage, whatever the marital economic regime, only the amounts paid by spouse who signed the lease contract will be deductible and, consequently , the amounts paid by the spouse who does not appear in the contract do not give the right to said deduction because he or she is not the tenant. 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).
Important: Taxpayers entitled to the deduction must complete the section "Additional information on the regional deduction for rent" in Annex B.8 of the declaration form, in which, in addition to the data necessary to quantify the deduction, the NIF / NIE of the landlord of the home and, if applicable, that of the second landlord must be stated; If applicable, if you have entered a NIF from another country, an X will also be marked.