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, which regulates the regional section of the Personal Income Tax and other transferred taxes, of the Valencian Community

Deduction amount

10 per 100 of the amounts paid in the tax period for the rental of a home, as a consequence of carrying out an activity on one's own account or as an employee, in the municipality different from the one in which the taxpayer previously resided.

Keep in mind that in order to be able to make this deduction, the taxpayer, as a tenant, is required to pay amounts for the rent of his or her habitual residence during the tax period. Therefore, in the case of marriage, whatever its 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 owns the lease contract who resides in the rented home due to his activity, and for the rent paid that, for this purpose, is attributable to him, has the right to apply the deduction.

Requirements and other conditions for the application of the deduction

That the rented home, located in the Valencian Community, is more than 50 kilometers from the one in which the person resided immediately before the lease.
That the amounts paid for the lease are not remunerated by the employer.
That the general taxable base and the taxpayer's savings, 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 legal act or business that gives the right to its application to be made by credit or debit card, bank transfer, nominative check or deposit into accounts in credit institutions .

The requirement for this requirement is established in Additional Provision Sixteen of Law 13/1997, of December 23, which regulates the regional section of Personal Income Tax and other transferred taxes.

Deduction limits according to 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 Income Manual 2021.

The maximum amount of the deduction will be 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 taxable base of the taxpayer's savings 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, the result of multiplying the maximum limit of the deduction (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 general taxable base and the taxpayer's savings and 27,000)
2. In joint taxation , the result of multiplying the maximum limit of the deduction (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 general taxable base and the taxpayer's savings and 44,000)
The limit of this deduction will be prorated by the number of days that the lease remains in force within the fiscal year.
When two or more taxpayers reporting personal income tax ## are entitled to the application of this deduction for the same home , the limit will be prorated between them equally.

The proration of the maximum limit of the deduction must only be carried out when there is more than one person who, by submitting a declaration, can apply the deduction for the same home by meeting all the requirements for this, including the maximum amount of the taxable base, although do not apply it effectively. Therefore, people who do not submit a declaration or those who have a tax base greater than that required are not taken into consideration for the purposes of proration.

Compatibility

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

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