For rental of main residence
Regulations: Art. 1.1 Law 31/2002, of December 30, on fiscal and administrative measures, of the Autonomous Community of Catalonia
(*) This article has been modified by article 40 of Law 2/2021, of December 29, on fiscal, financial, administrative and public sector measures ( DOGC 31-12-2021 BOE 21-01-2022)
Amounts and maximum limits of deductions
A. In general
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10% of the amounts paid in the tax period for rent of the habitual residence, when the taxpayer is in any of the following situations :
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Be 32 or younger years of age on the tax accrual date (normally, December 31).
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Having been unemployed for 183 days or more during the fiscal year.
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Have a degree of disability equal to or greater than 65 percent .
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Be a widow or widower and be 65 years of age or older .
In the case of marriages under a community property regime, and in the event that the lease of the habitual residence is in the name of only one of the spouses, only the spouse who appears in the lease contract has the right to the deduction for the rent of the habitual residence when he or she meets the required conditions.
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The maximum limit will be 300 euros per year, provided that the requirements indicated in the section "Requirements for the application of the deduction" are met
B. For large and single-parent families
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10% of the amounts paid in the tax period for rent on the habitual residence, provided that on the date the tax is due (normally December 31) the taxpayer belongs to a large or single-parent family
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The maximum limit will be 600 euros per year , provided that the requirements indicated in the section "Requirements for the application of the deduction" are met
Regarding the concept of large family, see Law 40/2003, of November 18, on the protection of large families ( BOE of the 19th).
Regarding the concept of single-parent family, see article 2 of Law 18/2003, of July 4, on support for families and article 4 of Decree 151/2009, of September 29, on partial development of the aforementioned Law. See the comment on single-parent families in the deduction “For the birth or adoption of a child.”
Requirements for applying the deduction
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That the sum of the general and savings tax bases of the taxpayer less the personal and family minimum , sum of boxes [0435] and [0460] less the amount of box [0520] of the declaration, does not exceed the following amounts :
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That the amounts paid in rent exceed 10% of the taxpayer's net income.
Other conditions for the application of the deduction
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This deduction can only be applied once , regardless of whether the same taxpayer may meet more than one of the circumstances established in the first point of letter A ("In general") of the section "Amounts and maximum limits of the deduction".
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The same dwelling cannot give rise to the application of a deduction greater than 600 euros . Accordingly, if more than one taxpayer is entitled to the deduction for the same dwelling, each of them may apply in their declaration the amount obtained by dividing the amount resulting from the application of 10 per 100 of the total expense or the maximum limit of 600 euros , if applicable, by the number of declarants entitled to the deduction.
- The application of this deduction is subject to adequate and documentary justification of factual assumptions and the requirements that determine its applicability.
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 it exists, that of the second landlord or, where appropriate, if they have stated a NIF from another country, an X will be marked in the corresponding boxes.