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Practical Income Manual 2022.

For rental of main residence

Regulations: Art. 1.1 Law 31/2002, of December 30, on fiscal and administrative measures, of the Autonomous Community of Catalonia

(*) This article has been modified by article 40 of Law 2/2021, of December 29, on fiscal, financial, administrative and public sector measures ( DOGC 31-12 -2021- BOE 01-21-2022)

Amounts and maximum limits of the deduction

A. In general

  • 10 per 100 of the amounts paid in the tax period for rental of the habitual residence, when the taxpayer is in any of the following situations :

    • Be 32 or younger years of age on the tax accrual date (normally December 31).

    • Having been unemployed for 183 days or more during the year.

    • Have a degree of disability equal to or greater than 65 percent .

    • Be a widow or widower and be 65 years old or older .

    In the case of marriages under an economic regime of community property, and in the event that the rental of the habitual residence is only in the name of one of the spouses, only the spouse who appears in the rental contract has the right to the rental deduction of the habitual residence when it meets the required requirements.

  • The maximum limit will be 300 euros per year, provided that the requirements indicated in the section "Requirements for applying the deduction" are met.

B. For large and single-parent families

  • 10 per 100 of the amounts paid in the tax period for rental of the habitual residence, provided that on the date of accrual of the tax (normally, December 31) the taxpayer belongs to a large or single-parent family

  • The maximum limit will be 600 euros per year , provided that the requirements indicated in the section "Requirements for applying the deduction" are met.

    Regarding the concept of large families, see Law 40/2003, of November 18, on the protection of large families ( BOE of 19).

    Regarding the concept of single-parent family, see article 2 of Law 18/2003, of July 4, on support for families and article 4 of Decree 151/2009, of September 29, of partial development of the aforementioned Law. See the comment on single-parent family that appears in the deduction “Due to the birth or adoption of a child.”

Requirements for applying the deduction

  • That the sum of the general tax bases and the taxpayer's savings minus the personal and family minimum , sum of the boxes [0435] and [0460] minus the amount in box [0520] of the declaration, does not exceed the following amounts :

    • - 20,000 euros, in individual taxation.

    • - 30,000 euros, in joint taxation.

  • That the amounts paid for rent exceed 10 percent of the taxpayer's net income.

Other conditions for the application of the deduction

  • This deduction can only be applied once , regardless of whether the same taxpayer may have more than one circumstance established in the first point of letter A ("In general") of the section “Amounts and maximum limits of the deduction.

  • The same home cannot give rise to the application of a deduction greater than 600 euros . Accordingly, if more than one taxpayer is entitled to the deduction for the same home, each of them may apply in their declaration the amount obtained by dividing the amount resulting from the application of 10 by 100 of the total expense or the maximum limit of 600 euros , if applicable, by the number of filers entitled to the deduction.

  • The application of this deduction is conditional on adequate and sufficient documentary justification of the factual assumptions and the requirements that determine its applicability.

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 must be stated. NIF ##1##/ NIE of the landlord of the home and, if the second landlord exists or, where applicable, if he has registered a NIF from another country, an X will be marked in the corresponding boxes.