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Practical Income Manual 2023.

For rental of main residence

Regulations: Art. 5.Seven Text Recast of the legal provisions of the Autonomous Community of Galicia regarding taxes transferred by the State, approved by Legislative Decree 1/2011, of July 28

Amounts and maximum limits of the deduction

  • 10 per 100 of the amounts paid during the tax period for renting the habitual residence

    Maximum limit on the deduction: 300 euros per contract and year , both in individual and joint taxation.

  • If you have two or more minor children , the previous deduction percentage rises to 20 per 100 , with a maximum limit of the deduction of 600 euros per contract and year , both in individual and joint taxation.

  • The amounts set for this deduction will be doubled in the event that the tenant has a recognized degree of disability equal to or greater than 33 per 100 .

    In accordance with article 3. Three of the Consolidated Text of the legal provisions of the Autonomous Community of Galicia regarding taxes transferred by the State, the degree of disability must be accredited by means of a certificate or resolution issued by the competent body. In particular, a degree of disability equal to or greater than 33 percent will be considered accredited in the case of Social Security pensioners who have a recognized permanent total, absolute or major disability pension and in the case of class pensioners. passive persons who have a recognized retirement or retirement pension due to permanent incapacity for service or uselessness.

    Likewise, a degree of disability equal to or greater than 65 percent will be considered accredited in the case of people whose disability is declared judicially, even if it does not reach said degree, as well as in cases of severe dependency and great dependency, provided that the latter situations were recognized by the competent body, in accordance with the provisions of article 28 of Law 39/2006, of December 14, on the promotion of personal autonomy and care for people in a situation of dependency.

    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.

Requirements and other conditions for the application of the deduction

  • That the taxpayer's age is equal to or less than 35 years old on the date of tax accrual (normally, December 31). In the case of joint taxation , at least one of the spouses or, where applicable, the father or mother must meet this requirement.

  • That the date of the lease contract is after January 1, 2003 .

  • That has constituted the deposit of the deposit referred to in article 36.1 of Law 29/1994, on urban leases, in the Galician Institute of Housing and Land, or has a copy certified of the complaint filed with said body for not having been given said proof by the lessor.

    The taxpayer must prove, if it is subject to verification, that the deposit was deposited or the complaint was presented before the presentation of the self-assessment or the end of the voluntary presentation period.

  • That the sum of the general and savings tax bases , boxes [0435] and [0460] of the declaration, does not exceed the amount of 22,000 euros , both in individual and joint taxation.

  • When two taxpayers are entitled to this deduction , the total amount thereof, without exceeding the limit established by the lease contract, will be prorated equally in the return of each of them.

    In the case of marriages in community property, the deduction will correspond to the spouses in equal shares, even if the contract is only in the name of one of them.

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.