Deduction for rental of the residence: Transitional scheme
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Regulations: Transitional provision fifteenth Law Personal Income Tax ; Articles 67.1, 68.7 and 77.1 Law IRPF , in its wording in force on December 31, 2014
Law 26/2014, of November 27, which modifies Law 35/2006, of November 28, on Personal Income Tax, the consolidated text of the Income Tax Law of no Residents, approved by Royal Legislative Decree 5/2004, of March 5, and other tax regulations ( BOE of March 28), eliminated the rental deduction since January 1, 2015 of the habitual residence.
However, for taxpayers who had been deducting rent prior to that date, a transitional regime was introduced that allows them to continue enjoying the deduction under the same terms and with the same conditions that existed on December 31, 2014.
To whom does the transitional regime apply?
Taxpayers who meet the following conditions may apply the deduction for renting their habitual residence:
That they had entered into a lease contract prior to January 1, 2015 and continue with the same lease contract (either through successive extensions or by signing another contract that is considered a continuation of the initial lease contract).
The taxpayer will have the right to the deduction for renting a habitual residence during the tax periods in which, as a result of its extension, the validity of the rental contract entered into prior to January 1, 2015 is maintained.
However, the signing of a new lease contract for the same habitual residence at the end of the initial contract or to modify the agreed conditions, among others, the rental price, is considered, for the exclusive purposes of the application of the transitional regime , as a continuation of the previous one, so it will not prevent the right to continue practicing the deduction.
Likewise, for the exclusive purposes of the application of the transitional regime, the signing of a new lease contract will be considered as a continuation of the previous one in the cases of change of landlord due to transfer of the home, such as replacement of the old landlord by his heir due to the death of the first, purchase, sale or dation in payment.
That for said contracts they had paid, prior to January 1, 2015, amounts for the rental of their habitual residence.
That they would have been entitled to the deduction for renting their habitual residence in a tax period accrued prior to January 1, 2015, even if they had not exercised such right.
Therefore, the transitional regime will apply if the contract was concluded before 2015 even though in 2014 and/or previous years the deduction for renting a habitual residence was not applied despite having met the requirements for its application.
How the deduction is applied in the transitional regime
The fifteenth transitional provision of the Income Tax Law maintains, for taxpayers who are entitled to the transitional regime, the application of the regulation contained in articles 67.1, 68.7 and 77.1 of the Law IRPF ##2##, in its wording in force as of December 31, 2014.
Amount and requirements for applying the deduction
Without prejudice to the deduction for renting a habitual residence that, if applicable, each Autonomous Community would have approved for the 2022 financial year, taxpayers may deduct 10.05 percent of the amounts paid in the tax period for the rental of your habitual residence, as long as your tax base is less than 24,107.20 euros per year.
The taxpayer's tax base is formed by the sum of the amounts entered in boxes  (general tax base) and  (savings tax base) of the declaration.
Basis of deduction
Included within it, in addition to the amount of the rent, are the expenses and taxes that must be paid by the lessor in his capacity as owner of the home and that, according to the conditions of the lease contract, are passed on to the lessee, such as fees. of the Community of Owners and Real Estate Tax.
Neither the amount of the Rate for Provision of the Urban Waste Management Service, in which the tenant has the status of taxpayer, nor the amount of the costs of supplies of the rented home (water, electricity, gas, etc.) that correspond to the consumption of supplies in the taxpayer's own home, nor the expenses for small repairs required by wear and tear due to ordinary use of the home and that the tenant must assume in accordance with the provisions of section 4 of article 21 of Law 29/1994, of November 24, on Urban Leases (BOE of November 25).
However, the amount of the home insurance premium that covers the contents of the property, and which is required by the landlord, will be part of the base of the deduction.
Maximum base of the deduction
The maximum base of this deduction is:
9,040 euros per year , when the tax base is equal to or less than 17,707.20 euros per year.
9,040 – [1.4125 x ( BI – 17,707.20)] , when the tax base is between 17,707.20 and 24,107.20 euros annually.
BI being the taxpayer's tax base. That is, the sum of the amounts reflected in boxes  (general tax base) and  (savings tax base) of the declaration.
Note: Taxpayers entitled to the application of the transitional regime whose tax base, in the terms previously mentioned, is equal to or greater than 24,107.20 euros per year, in individual taxation or in joint taxation, will not be able to apply this deduction.
Don MAV He has rented his habitual residence since 2012 and has been deducting this concept in Personal Income Tax . In fiscal year 2022, the lessor has paid the amount of 6,900 euros per year for this concept.
The general tax base of the taxpayer in fiscal year 2022, who pays taxes individually, has risen to 21,500 euros and the tax base of savings to 600 euros.
Determine the amount of the deduction for renting the primary residence in fiscal year 2022.Solution :
Amounts paid for the rent of the habitual residence = 6,900
Maximum base of the deduction :
As your tax base is greater than 17,707.20 euros, the maximum deduction base will be determined by subtracting from 9,040 euros the result of multiplying the difference between the tax base and 17,707.20 euros per year by 1.4125.
That is to say: 9,040 – [1.4125 x (22,100 – 17,707.20)] = 2,835.17
Deduction amount: (2,835.17 x 10.05%) = 284.93
The amount of the deduction thus determined will be recorded in boxes  and  of the declaration, entering in each of them 50 percent of the total deduction.
That is, 284.93 x 50% = 142.46.