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Practical Income Manual 2023.

For renting a habitual residence

Regulations: Articles 9, 12 bis and 13 Text Recast of the legal provisions of the Autonomous Community of Extremadura regarding taxes transferred by the State, approved by Legislative Decree 1/2018, of April 10

Attention : For taxpayers who died before September 15, 2023, the amounts, maximum limits and requirements contemplated for this deduction in the 2022 Income Practical Manual will apply: Deduction for renting a primary residence .

Amounts and maximum limits of the deduction

  • 30 percent of the amounts paid by the taxpayer in the tax period for the rental of their habitual residence, with a limit of 1,000 euros per year .

  • 30 percent of the amounts paid by the taxpayer in the tax period in the case of rental of habitual residence in rural areas, with the limit of 1,500 euros per year.

    Attention : Housing in rural areas will be considered to be housing located in municipalities and smaller local entities of Extremadura with a population of less than 3,000 inhabitants. 

    You can consult the municipalities and smaller local entities with a population of less than 3,000 inhabitants at the following link: " Municipalities and smaller local entities with a population of less than 3,000 inhabitants ".

Requirements and other conditions for the application of the deduction

  • That any of the following circumstances ## :

    1. Who is less than 36 years old on the date of tax accrual . In the case of joint taxation, the age requirement must be met by at least one of the spouses, or, where applicable, the father or mother.

    2. Who is part of a family that is legally considered large or is a legally separated ascendant, or without marital ties, with two children without the right to receive annuities for maintenance and for whom they are entitled to the entire minimum by descendants .

    3. Who suffers from a disability with a recognized degree equal to or greater than 65 percent .

      The degree of disability will be determined by applying the scale referred to in article 354 of the consolidated text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of October 30 ( BOE of October 31).

    4. That, regardless of the degree of disability, is judicially incapacitated or representative guardianship of the taxpayer has been established .

    Note: Please note that, as of the entry into force of Law 8/2021 to reform the Civil Code, the references made to judicial incapacitation extend to judicial resolutions in which representative guardianship of people with disabilities is established. disability.

  • That it is the lease of the taxpayer's habitual residence , effectively occupied by him and located within the territory of the Autonomous Community of Extremadura.

  • That the Tax on Property Transfers and Documented Legal Acts has been paid for the lease and, where applicable, for its extensions or, where applicable, a self-assessment has been submitted for the aforementioned tax .

    Precision: The new exemption assumption added in article 45.1.B) of the consolidated text of the Law on the Tax on Property Transfers and Documented Legal Acts "for housing leases for stable and permanent use to which it refers must be taken into account. article 2 of Law 29/1994, of November 24, on Urban Leases", by article 5 of Royal Decree-Law 7/2019, of March 1, on urgent measures regarding housing and rentals ( BOE of March 5).

    The exemption exempts the taxpayer from compliance with the main tax payment obligation, but not from the formal tax obligation to present the corresponding self-assessment without debt to pay.

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

  • That neither the taxpayer nor any of the members of his family unit are holders of full ownership or a real right to use or enjoy another home located less than 75 kilometers from the rented home .

    The concept of family unit that must be used is the one defined in article 82 of the Personal Income Tax Law .

    In the event that the taxpayer and/or any of the members of his or her family unit own a percentage in full ownership or usufruct of another home located less than 75 kilometers from the rented home, the deduction cannot be applied.

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

    - 28,000 euros in individual taxation.

    - 45,000 euros in joint taxation.

    Attention: if the taxpayer has his habitual residence in municipalities and minor local entities with a population of less than 3,000 inhabitants and belongs to a large family , there will be no limit .

    The necessary conditions for the consideration of a large family and its classification by category will be determined in accordance with the provisions of Law 40/2003, of November 18, on the Protection of Large Families ( BOE of November 19).

  • When two or more taxpayers are entitled to the application of this deduction with respect to the same assets for the same tax period, its amount will be prorated among them in equal parts .

    The proration of the deduction refers only to its maximum limit .

    In the case of marriage, regardless of the matrimonial property regime, only the spouse or spouses who appear as tenants in the contract ## are entitled to the deduction. See in this regard Supreme Court Ruling no. 220/2009, of April 3 (Civil Chamber), relapsed in cassation appeal number 1200/2004 ( ROJ : STS 2464/2009).

  • In the event that only a part of the amounts paid in the year for the rental of primary residence is for rental in rural areas, the deduction applicable for each of the types of rental may not exceed 1,500 euros jointly, given that This is a single deduction with increased limits in the case of rentals in rural areas.

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 in the corresponding boxes.