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Practical Income Manual 2022.

For rental of habitual residence

Regulations: Fourth Additional Provision. Twelve Consolidated Text of the current legal provisions issued by the Autonomous Community of the Canary Islands regarding 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 2022 and 2023 tax periods , replacing with 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 make this deduction, the taxpayer, as a tenant, must pay amounts for the rent of his or her habitual residence during the tax period. Therefore, in the case of marriage, regardless of the matrimonial property regime, only the amounts paid by the 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), relapsed in cassation appeal no. 1200/2004 (RED: 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 deduction arises, is not greater than :

    • - 22,000 euros annually in individual taxation.

    • - 33,000 euros annually in joint taxation.

  • That the amounts paid for rent exceed 10 percent of the general tax base obtained by the taxpayer in the tax period discounted, if any, the amount of the subsidies that this concept the tenant would have received.

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

  • The application of the deduction is conditional on the taxpayer's declaration of the NIF lessor , of the cadastral identification of the habitual residence and the annual rental fee .

Note: Taxpayers entitled to the deduction must record the cadastral reference of the home and, if it exists, that of the second rented home, or, where appropriate, if it does not have a cadastral reference, an "X" will be marked in the corresponding boxes. . Likewise, they must complete the section "Additional information to the regional rental deduction" of Annex B.8 of the declaration.