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Practical manual for Income Tax 2023.

For rental of main residence

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

Amounts and maximum limits of deductions

  • 10% of the amounts paid during the tax period for rent on 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 is raised to 20 percent , with a maximum deduction limit of 600 euros per contract and year , both in individual and joint taxation.

  • The amounts set for this deduction will be doubled if the tenant has been recognized as having a degree of disability equal to or greater than 33 percent .

    According to article 3. Three of the Consolidated Text of the legal provisions of the Autonomous Community of Galicia on 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% will be considered accredited in the case of Social Security pensioners who have been granted a pension for total, absolute or severe permanent disability and in the case of pensioners of passive classes who have been granted a retirement pension for permanent disability for service or disability.

    Likewise, a degree of disability equal to or greater than 65% will be considered accredited in the case of persons whose incapacity is declared judicially, even if it does not reach said degree, as well as in cases of severe dependency and great dependency, provided that these latter situations are 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 persons in situations of dependency.

    Please note that, as of the entry into force of Law 8/2021 amending the Civil Code, the references made to judicial incapacity are extended to judicial resolutions establishing representative guardianship of persons with disabilities.

Requirements and other conditions for the application of the deduction

  • That the taxpayer's age is equal to or less than 35 years on the tax accrual date (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 the deposit of the security deposit referred to in article 36.1 of Law 29/1994, on urban leases, has been constituted in the Galician Institute of Housing and Land, or has a certified copy of the complaint filed with said body for not having been given said proof by the landlord.

    The taxpayer must prove, if verified, that the deposit was made or the complaint was filed before the self-assessment was filed or the voluntary filing period ended.

  • 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 declaration of each of them.

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

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, that of the second landlord or, if applicable, if a NIF from another country has been entered, an X will be marked in the corresponding boxes.