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Practical manual for Income Tax 2023.

For amounts invested in the rental of the habitual residence

Regulations: Articles 10 and 2 and First Additional Provision Law 5/2021, of October 20, on Transferred Taxes of the Autonomous Community of Andalusia

Amount and maximum limit of the deduction

  • 15 percent of the amounts paid in the tax period for the rent of the taxpayer's habitual residence.

  • The maximum deduction amount will be:

    • 600 euros per year, in general, and .

    • 900 euros per year, if the taxpayer is considered a disabled person.

      Please note that for these purposes, a person with a disability is considered to be the person referred to in article 3 of Law 5/2021, of October 20, on Transferred Taxes of the Autonomous Community of Andalusia.

      Furthermore, in accordance with the first transitional provision of Law 5/2021, of October 20, in the case of persons whose incapacity had been judicially declared prior to January 1, 2022, a degree of disability equal to or greater than 65% will be considered accredited even if it does not reach said degree.

Requirements and other conditions for the application of the deduction

  • This deduction is applicable only to the following taxpayers:

    1. Taxpayers who, on the date the tax accrues, have not reached 35 years of age .

    2. Taxpayers who, on the date the tax accrues, are over 65 years of age .

    3. Taxpayers who, on the date the tax is due, are considered victims of domestic violence, victims of terrorism or affected person .

    In the case of joint taxation, at least one of these requirements must be met by at least one of the spouses or, where applicable, the father or mother in the case of single-parent families.

    For the concept of single-parent family, see article 4 of Law 5/2021, of October 20, on Transferred Taxes of the Autonomous Community of Andalusia.

    Likewise, it should be noted that those referred to in articles 6 and 7 of the aforementioned Law 5/2021, of October 20, respectively, are considered victims of domestic violence, victims of terrorism and persons affected by such action.

  • That the sum of the general and savings tax bases, boxes [0435] and [0460 ] of declaration , does not exceed the following amounts:

    • - 25,000 euros in individual taxation.

    • - 30,000 euros in joint taxation.

  • That the taxpayer identifies the landlord of the home by stating his/her NIF in the corresponding self-assessment.

    Note: Taxpayers entitled to the deduction must complete the section "Additional information on the regional deduction for rent" in Annex B.8 of the declaration in which, in addition to the data necessary to quantify the deduction, the NIF / NIE of the landlord of the home must be stated and, if applicable, of the second landlord or, if applicable, if a NIF of another country has been entered, an X will be marked in the corresponding box.

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

    In the case of marriage, regardless of the marital property regime, only the amounts paid by spouse who signed the lease contract will be deductible and, consequently , the amounts paid by the spouse who is not listed 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), handed down in cassation appeal No. 1200/2004 ( ROJ : STS 2464/2009)

  • When there is more than one taxpayer entitled to apply the deduction , each of them will apply it based on the amounts they have paid, with their own maximum limits of 600 euros or 900 euros per year, in the case where the taxpayer is considered a person with a disability, without it being appropriate to prorate it as it is not provided for in the regulations.

  • In the case of joint taxation , the deduction will be applied to the amounts paid by both taxpayers provided that at least one of them meets the requirements, with a maximum limit of 600 euros per declaration, raising this limit to 900 euros per year when one of the spouses is considered a person with a disability.

  • The taxpayer can apply the regional deduction for rent and the deduction for investment in habitual residence in the same tax year, provided that both homes comply with the provisions of article 2 of Law 5/2021 to be considered as habitual residence.

    Examples:

    1. Taxpayer who has lived in a rented home since September 2017 and acquires another one in May 2023, moving into it on that date. If you meet the requirements of Article 2 of Law 5/2021, of October 20, that is, if the home has constituted or will constitute your residence for a continuous period of at least three years, you can deduct both in the tax period.

    2. Taxpayer who has been renting a home since September 2021 and purchases another one in May 2023, moving in on that date. The requirement of Article 2 of Law 5/2021 that it constitutes your residence for a continuous period of at least three years could only be met in the case of the acquired home, so it can only be deducted for the second one.