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Practical manual for Income Tax 2022.

For renting a habitual residence

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

A. In general

Amount and maximum limit of the deduction

10 percent of the amounts paid in the tax period for rent of 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 and savings tax bases in 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 in rent exceed 10 percent of the taxable base for the tax period.

  • The deduction will be made by the holder or holders of the lease contract.

    In the case of marriage, whatever the marital economic regime, only the amounts paid by spouse who signed the lease contract will be deductible and, consequently , the amounts paid by the spouse who does not appear in the contract do not give the right to said deduction because he or she is not the tenant. See in this regard the Supreme Court Judgment No. 220/2009, of April 3 (Civil Division), issued in cassation appeal No. 1200/2004 (ROJ: STS 2464/2009).

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

B. For taxpayers residing in municipalities at risk of depopulation

Amount and maximum limit of the deduction

20 percent of the amounts paid in the tax period in the case of rental of habitual housing by taxpayers with habitual residence in municipalities 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

  • Those municipalities with a population of up to 20,000 inhabitants will be considered as at risk of depopulation , provided that the population has been reduced by at least 10% since 2000.

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

  • That the sum of the general and savings tax bases in 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 in rental exceed 10% of the taxable base of the tax period

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