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Practical Income Manual 2022.

For renting a habitual residence

Regulations: Art. 1. Thirteen Consolidated Text of the legal provisions in force in the Region of Murcia regarding Assigned Taxes, approved by Legislative Decree 1/2010, of November 5

Amounts and maximum limits of the deduction

  • 10 percent of the non-subsidized amounts paid in the fiscal year, in the tax period for renting the taxpayer's habitual residence.

  • The maximum amount of deduction will be 300 euros per year per contract .

Deduction base

The basis of this deduction will be constituted by the amounts justified with an invoice or receipt paid, by credit or debit card, bank transfer, nominative check or deposit into accounts in credit institutions, at persons or entities that are landlords of the home.

In no case will the amounts paid through deliveries of cash give the right to make this deduction.

Requirements and other conditions for the application of the deduction

  • That occurs in the taxpayer in any of the following circumstances:

    a) Who has not reached 35 years of age on the date of tax accrual (normally, December 31).

    b) That he is part of a family that is legally considered to be large .

    The necessary conditions for the consideration of a large family and its classification by categories are contained in Law 40/2003, of November 18, on the protection of large families (BOE of November 19).

    c) Who suffers from a disability with a recognized degree equal to or greater than 65 per 100 , or is judicially incapacitated, or representative guardianship has been established of the taxpayer.

    Please note that, as of the entry into force of Law 8/2021 to reform the Civil Code, the references made to judicial incapacitation extend to judicial resolutions in which representative guardianship of people with disabilities is established. disability.

  • That it involves the lease of the taxpayer's habitual residence, effectively occupied by him.

    For these purposes, the concept of habitual residence will be that contained in the regulations of Personal Income Tax although, for these purposes, it will be sufficient to prove that it constitutes the habitual residence of the taxpayer without requiring a duration. determined from the lease contract.

  • That the home is located in the territory of the Autonomous Community of the Region of Murcia.

  • That the taxpayer is the owner of a lease contract for which the corresponding model of the Tax on Property Transfers and Documented Legal Acts has been presented.

    Precision: It should be taken into account that article 45.1.B).26 of the consolidated text of the Law on the Tax on Property Transfers and Documented Legal Acts declares exempt “Housing leases for stable and permanent use referred to in article 2 of the Law 29/1994, of November 24, on Urban Leases", this exemption exempts the taxpayer from compliance with the main tax payment obligation, but not from the formal tax obligation to present the corresponding self-assessment without debt to pay.

    In the case of marriages in community property, the deduction will correspond to the spouses in equal shares, even if the lease contract is recorded in the name of only one of them.

  • That the general tax base less the personal and family minimum of the taxpayer , boxes [0435] and [0519] of the declaration, respectively, is less than 24,380 euros, provided that the tax base of the savings, box [0460] of the declaration does not exceed 1,800 euros.

  • That neither the taxpayer nor any of the members of his family unit are owners of more than 50 percent of the full ownership or a real right to use or enjoy another home.

  • That taxpayer does not have the right during the same tax period to any deduction for investment in primary residence.

  • When two taxpayers have the right to apply the deduction, the total amount, without exceeding the limit established by the lease contract (300 euros ), will be prorated equally in the declaration of each of them.

    The proration will not be made if one of the tenants cannot apply the deduction due to having a tax base greater than the allowed amount.

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 NIF/NIE must be recorded. of the lessor of the home and, if it exists, that of the second lessor or, where applicable, if a NIF from another country has been entered, an X will be marked in the box.