For renting a home, as a consequence of carrying out an activity, on one's own account or on behalf of others, in a different municipality

Regulations: Art. 4.One.ñ), Four and Fifth and Sixteenth Additional Provision Law 13/1997, of December 23, regulating the autonomous section of the Personal Income Tax and other transferred taxes, of the Valencian Community

Amount of deduction

10 percent of the amounts paid in the tax period for the rental of a home, as a result of carrying out an activity on one's own account or on behalf of another, in a municipality other than the one in which the taxpayer previously resided.

Please note that in order to be able to apply this deduction, the taxpayer must pay amounts as rent for his or her habitual residence during the tax period as a tenant. Therefore, in the case of marriage, whatever the economic regime, only the amounts paid by the spouse who signed the lease contract will be deductible, without prejudice to the fact that said contract has internal effects between the spouses.

Note: Only the taxpayer who is the holder of the rental contract and who resides in the rented property due to his/her activity, and for the rent paid that is attributable to him/her for this purpose, is entitled to apply the deduction.

Requirements and other conditions for the application of the deduction

That the rented property, located in the Valencian Community, is more than 50 kilometres from the one in which he/she resided immediately before the rental.
That the amounts paid for the lease are not paid by the employer.
That the general and savings taxable base of the taxpayer, sum of boxes [0500] and [0510] of the declaration, does not exceed the following amounts:
Note: For taxpayers who died before October 28, 2022 the sum of the general taxable base and the savings taxable base may not exceed 25,000 euros.
The application of the deduction is conditional on the delivery of the monetary amounts derived from the act or legal transaction that gives the right to its application being made by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions .

The requirement for this is established in Additional Provision sixteen of Law 13/1997, of December 23, which regulates the autonomous section of the IRPF and other transferred taxes.

Deduction limits based on taxable base

Note: For taxpayers who died before October 28, 2022 , take into account the limits that, in relation to the taxable bases, are contemplated for this deduction in the Practical Manual Income 2021.

The maximum amount of the deduction will be of 224 euros .
This maximum limit of 224 euros will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 27,000 euros, in individual taxation, or less than 44,000 euros, in joint taxation.
When the sum of the general taxable base and the savings taxable base of the taxpayer is between 27,000 and 30,000 euros , in individual taxation, or between 44,000 and 47,000 euros, in joint taxation, the limits of the deduction will be the following:
1. In individual taxation, is the result of multiplying the maximum deduction limit (224 euros) by a percentage obtained by applying the following formula:
  
  100 × (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general and savings taxable base and 27,000)
2. In joint taxation , the result of multiplying the maximum deduction limit (224 euros) by a percentage obtained by applying the following formula:
  
  100 × (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general and savings taxable base and 44,000)
The limit of this deduction will be prorated by the number of days the lease remains in effect within the fiscal year.
When two or more taxpayers declaring IRPF are entitled to apply this deduction for the same dwelling , the limit will be prorated between them in equal parts.

The apportionment of the maximum limit of the deduction must only be carried out when there is more than one person who, by filing a declaration, can apply the deduction for the same home by fulfilling all the requirements for doing so, including the maximum amount of the taxable base, even if they do not apply it effectively. Therefore, persons who do not file a declaration or those who have a taxable base higher than required are not taken into consideration for the purposes of the apportionment.

Compatibility

This deduction is compatible with the previously mentioned deduction "For renting the habitual residence."

Note: Taxpayers entitled to the deduction must indicate in Annex B.7 the NIF / NIE of the landlord of the home and, where applicable, if they have entered a NIF from another country, an X will be marked in the corresponding box.