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Practical Income Manual 2022.

For renting a habitual residence

Regulations: Art. 7 Consolidated text of the legal provisions of the Principality of Asturias regarding taxes transferred by the State, approved by Legislative Decree 2/2014, of October 22

A. In general

Amount and maximum limit of the deduction

The 10 per 100 of the amounts paid in the tax period for renting the taxpayer's habitual residence, with a maximum of 500 euros , both in individual and joint taxation.

Requirements and other conditions for the application of the deduction

  • It must be a rental of habitual residence

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

    • 26,000 euros in individual taxation.

    • 37,000 euros in joint taxation.

  • That the amounts paid for rent exceed 10 percent of the tax base for the tax period.

  • 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 two or more taxpayers are entitled to the application of this deduction with respect to the same assets for the same tax period, the maximum amount of the deduction will be prorated between them by equal parts , applying the tax benefit only in the declaration of those who meet the conditions established to be beneficiaries of the same.

B. By taxpayers residing in councils at risk of depopulation

Amount and maximum limit of the deduction

The 20 per 100 of the amounts paid in the tax period in the case of rental of habitual residence by taxpayers with habitual residence in councils at risk of depopulation, with the limit of 1,000 euros , both in individual and joint taxation.

Requirements and other conditions for the application of the deduction

  • councils at risk of depopulation will be considered those with a population of up to 20,000 inhabitants , provided that the population has been reduced by at least 10 percent 100 since 2000.

    The councils at risk of depopulation in 2022 provided by the Autonomous Community of the Principality of Asturias can be accessed through the following link: " Councils at risk of depopulation ".

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

    • 35,000 euros in individual taxation.

    • 45,000 euros in joint taxation.

  •  That the amounts paid for rent exceed 10 percent of the tax base of the tax period

  • When two or more taxpayers are entitled to the application of this deduction with respect to the same assets for the same tax period, the maximum amount of the deduction will be prorated among them in equal parts , applying the tax benefit only in the declaration of those who meet the conditions established to be beneficiaries of the same.