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Practical manual for Income Tax 2022.

For rent of habitual residence

Regulations: Additional Provision Four. Twelve Consolidated Text of the current legal provisions issued by the Autonomous Community of the Canary Islands on transferred taxes, approved by Legislative Decree 1/2009, of April 21

Note: The conditions and amounts indicated below for this deduction will apply in the tax periods 2022 and 2023 , replacing those provided for in article 15 of the Consolidated Text.

Amount and maximum limit of the deduction

  • 24 percent of the amounts paid in the tax period for the rental of the habitual residence.

  • The maximum amount of the deduction will be 720 euros per year .

In order to be able to apply this deduction, the taxpayer must pay amounts as rent for his or her habitual residence during the tax period. Therefore, in the case of marriage, whatever the marital economic regime, only the amounts paid by spouse who signed the lease contract will be deductible, without prejudice to the fact that such contract has internal effects between the spouses. 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)

Requirements and other conditions for the application of the deduction

  • That the sum of the general tax base and the savings tax base, boxes [0435] and [0460] of the declaration corresponding to the year in which the right to the deduction originates, is not greater than :

    • - 22,000 euros annually in individual taxation.

    • - 33,000 euros annually in joint taxation.

  • That the amounts paid in the form of rent exceed 10% of the general taxable base obtained by the taxpayer in the tax period, minus, if applicable, the amount of the subsidies that the tenant would have received for this concept.

  • The concept of habitual residence will be the one contained in the Personal Income Tax Law .

  • The application of the deduction is subject to the declaration by the taxpayer of the NIF landlord , the cadastral identification of the habitual residence and the annual rental fee .

Note: Taxpayers entitled to the deduction must indicate the cadastral reference of the home and, if it exists, that of the second rented home, or, if applicable, if there is no cadastral reference, an "X" must be marked in the corresponding boxes. They must also complete the section "Additional information on the regional deduction for leasing" in Annex B.8 of the declaration.