Skip to main content
Practical Income Manual 2022.

For rental of main residence

Regulations: Art. 4.One.n), 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 assigned taxes, of the Valencian Community

Amounts and maximum amounts of the deduction

  • 20 percent , with a limit of 800 euros .

  • 25 percent with a limit of 950 euros if the tenant meets one of the of the following conditions:

    1. Have an age equal to or less than 35 years.

    2. Have a recognized degree of physical or sensory disability equal to or greater than 65 percent, or mental disability greater than 33 percent.

    3. Be considered a victim of gender violence according to the provisions of Law 7/2012, of November 23, of the Generalitat, comprehensive against violence against women in the area of the Valencian Community.

  • 30 percent with a limit of 1,100 euros , if it meets two or more of the above conditions.

  • The maximum amount of deduction will be prorated by the number of days in which the lease remains in force within the tax period and in which the personal circumstances required for the application of the different percentages are met. of deduction.

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: For taxpayers who died before October 28, 2022, the deduction limit will be 700, 850 or 1,000 euros, respectively, depending on the conditions met by the taxpayer.

Requirements and other conditions for the application of the deduction

  • The date of the lease contract is after April 23, 1998 and its duration is equal to or greater than one year.

    Remember: To address the impact of Covid-19, the requirement relating to the obligation of the taxpayer, as tenant, to present the corresponding self-assessment of the Tax on Property Transfers and Documented Legal Acts derived from the rental contract of the habitual residence

  • That it involves the lease of the taxpayer's habitual residence, effectively occupied by him. For these purposes, the concept of habitual residence included in the state regulations regulating Personal Income Tax will be applied.

  • That, for at least half of the tax period, neither the taxpayer nor any of the members of his family unit are owners, individually or jointly, of the entirety of the full ownership or of a real right of use or enjoyment constituted over another distant home less than 50 kilometers from the rented home, unless there is an administrative or judicial resolution that prevents its use as a residence. 

    In the case of a woman who is a victim of gender violence, for the purposes of applying this deduction, will be considered not to be part of the family unit, the spouse aggressor not legally separated. Nor will the property that the taxpayer shared with the aggressor be counted as habitual residence.

    Precision: The concept of family unit is established in article 82 of the Personal Income Tax Law and is examined in Chapter 2 of this manual.

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

  • That the sum of the general taxable base and the savings taxable base or , boxes [0500 ] and [0510] of the declaration, does not exceed the following quantities:

    • - 30,000 euros in individual declaration.

    • - 47,000 euros in joint declaration.

    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.

  • 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.

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 limits of the deduction (800, 950 or 1,100 euros, as appropriate) 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 (800, 950 or 1,100 euros as appropriate) 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 (800, 950 or 1,100 euros as appropriate) 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 proration of the maximum limits 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 required for it. , including the maximum amount of the liquidable base, although it does 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.

  • 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. 

Compatibility

This deduction is compatible with the one discussed below "For renting a home as a result of carrying out an activity, on one's own account or as an employee, in a different municipality."

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 must be stated. NIF ##1##/ NIE of the landlord of the home and, if applicable, that of the second landlord or, where applicable, if he has registered a NIF from another country, an X will be marked, respectively, in the corresponding boxes.