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Practical Income Manual 2022.

For amounts invested in the rental of the habitual residence

Regulations: Articles 10 and 2, Additional Provision first Law 5/2021, of October 20, on Transferred Taxes of the Autonomous Community of Andalusia

Amount and maximum limit of the deduction

  • 15 percent of the amounts paid in the tax period for the rental of the taxpayer's habitual residence.

  • The maximum deduction amount will be:

    • 600 euros per year, generally, and .

    • 900 euros per year, in the event that the taxpayer is considered a person with a disability.

      Please note that for these purposes, the person referred to in article 3 of Law 5/2021, of October 20, on Assigned Taxes of the Autonomous Community of Andalusia, is considered a person with a disability.

      And, furthermore, in accordance with the first transitional provision of Law 5/2021, of October 20, in the case of people whose disability had been judicially declared prior to January 1, 2022, a degree of disability equal to or greater than 65 percent even if it does not reach that degree.

Requirements and other conditions for the application of the deduction

  • This deduction is only applicable to the following taxpayers:

    1. Taxpayers who, on the date of tax accrual, have not reached 35 years of age .

    2. Taxpayers who, on the date of tax accrual, are over 65 years of age .

    3. Taxpayers who, on the date of tax accrual, are considered a victim of domestic violence, a victim of terrorism or an affected person .

    In the case of joint taxation, some of these requirements must be met by at least one of the spouses or, where applicable, the father or mother in the case of single-parent families.

    For the concept of a single-parent family, see article 4 of Law 5/2021, of October 20, on Assigned Taxes of the Autonomous Community of Andalusia.

    Likewise, please note that those referred to in articles 6 and 7 of the aforementioned Law 5/2021, of October 20, respectively, are considered a victim of domestic violence, a victim of terrorism and a person affected by such action. .

  • That the sum of the general and savings tax bases, boxes [0435] and [0460 ] of declaration , do not exceed the following amounts:

    • - 25,000 euros in individual taxation.

    • - 30,000 euros in joint taxation.

  • That the taxpayer identify the lessor of the home by recording his or her NIF in the corresponding self-assessment.

    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.

  • 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)

  • When there is more than one taxpayer entitled to the application of the deduction, each of them will apply it based on the amounts they have paid, with their own maximum limit of 600 euros or of 900 euros per year, in the event that the taxpayer is considered a person with a disability, without its proration being appropriate because it is not provided for in the regulations.

  • In case of joint taxation , the deduction will be applied to the amounts paid by both taxpayers as long as at least one of them meets the requirements, with the maximum limit of 600 euros per declaration, increasing this limit to 900 euros per year when one of the spouses is considered a person with a disability.

  • The taxpayer can apply the regional deduction for rental and the deduction for investment in a habitual residence in the same tax year, as long as both homes comply with the provisions of article 2 of Law 5/2021 to be considered a habitual residence.

    Examples:

    1. Taxpayer who has been renting since September 2017 in a home and acquires another in May 2022, moving into the same home on that date. If you meet the requirements of article 2 of Law 5/2021, of October 20, that is, if the home has constituted or will constitute your residence for a continuous period of at least three years, you can deduct for both in the tax period.

    2. Taxpayer who has been renting since September 2021 in a home and acquires another in May 2022, moving on that date. The requirement of article 2 of Law 5/2021 that you constitute your residence for a continuous period of at least three years could only be met in the case of the acquired home, so it can only be deducted for the second.

Attention: With respect to the deduction applicable in 2021, the requirement to prove the creation of the mandatory deposit of the deposit to referred to in article 36 of Law 29/1994, of November 24, on Urban Leases (BOE of November 25), in favor of the Autonomous Community of Andalusia, in accordance with the applicable regional regulations .