For renting a home, as a consequence of carrying out an activity, on one's own account or on behalf of others, in a different municipality
Regulations: Art. 4.One.ñ), Four and Fifth Law 13/1997, of December 23, regulating the autonomous section of the Personal Income Tax and other transferred taxes, of the Valencian Community.
Amount of deduction
10 percent of the amounts paid in the tax period for the rental of a home, as a result of carrying out an activity on one's own account or on behalf of another, in a municipality other than the one in which the taxpayer previously resided.
In the case of married couples under a joint property regime, the rental costs of the habitual residence are attributable to both spouses, regardless of who actually pays them or which of them appears as the holder of the invoice or contract.
Note: Only the taxpayer who resides in the rented property due to his/her activity, and for the rent paid that is attributable to him/her for this purpose, is entitled to apply the deduction.
Requirements and other conditions for the application of the deduction
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That the rented property, located in the Valencian Community, is more than 100 kilometres from the one in which the person resided immediately before the rental.
Remember: In order to deal with the impact of Covid-19, the requirement regarding the obligation of the taxpayer, as a tenant, to submit the corresponding self-assessment of the Tax on Property Transfers and Documented Legal Acts derived from the lease contract of the habitual residence was eliminated, with effect from January 1, 2019, by the First Additional Provision of Decree Law 1/2020, of March 27 (DOCV of the 30th).
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That the amounts paid for the lease are not paid by the employer.
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That the general and savings taxable base of the taxpayer, sum of boxes [0500] and [0510] of the declaration, does not exceed the following amounts:
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25,000 euros in individual declaration.
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40,000 euros in joint declaration.
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The application of the deduction is conditional on the delivery of the monetary amounts derived from the act or legal transaction gives the right to its application being made by credit or debit card, bank transfer, personal check or deposit into accounts in credit .
The requirement for this is established in Additional Provision sixteen of Law 13/1997, of December 23, which regulates the autonomous section of the IRPF and other transferred taxes.
Quantitative limits of the deduction
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The maximum deduction limit will be of 204 euros .
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This maximum limit of 204 euros will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 25,000 euros, in individual taxation, or less than 40,000 euros, in joint taxation.
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When the sum of the general taxable base and the savings taxable base of the taxpayer is between 23,000 and 25,000 euros , in individual taxation, or between 37,000 and 40,000 euros, in joint taxation, the limits of the deduction will be the following:
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In individual taxation, is the result of multiplying the maximum deduction limit (204 euros) by a percentage obtained by applying the following formula:
100 × (1 – the coefficient resulting from dividing by 4,000 the difference between the sum of the taxpayer's general and savings taxable base and 23,000)
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In joint taxation , the result of multiplying the maximum deduction limit (204 euros) by a percentage obtained by applying the following formula:
100 × (1 – the coefficient resulting from dividing by 4,000 the difference between the sum of the taxpayer's general and savings taxable base and 37,000)
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The limit of this deduction will be prorated by the number of days the lease remains in effect within the fiscal year.
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When two or more taxpayers declaring tax are entitled to apply this deduction for the same dwelling , the limit will be prorated between them in equal parts.
The apportionment of the maximum limit of the deduction must only be carried out when there is more than one person who, by filing a declaration, can apply the deduction for the same dwelling by fulfilling all the requirements for doing so, including the maximum amount of the taxable base, even if they do not apply it effectively. Therefore, persons who do not file a declaration or those who have a taxable base higher than required are not taken into consideration for the purposes of the apportionment.
Compatibility
This deduction is compatible with the previously mentioned deduction "For renting the habitual residence."
Note: Taxpayers entitled to the deduction must indicate in Annex B.7 the NIF / NIE of the landlord of the home and, where applicable, if they have entered a NIF from another country, an X will be marked in the corresponding box.