For renting the habitual residence in the territory of the Balearic Islands
Regulations: Art. 3 bis Consolidated text of the legal provisions of the Autonomous Community of the Balearic Islands regarding taxes transferred by the State, approved by Legislative Decree 1/2014, of June 6
Attention : For taxpayers who have died before November 26, 2023, the deduction will be applicable in the terms provided in the 2022 Practical Income Manual: deduction for renting a habitual residence in the territory of the Balearic Islands in favor of certain groups .
Amounts and maximum limits of the deduction
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15 per 100 of the amounts paid in the tax period for the rental of a habitual residence in the territory of the Balearic Islands in the case of taxpayers who comply with the tax accrual date any of the following requirements:
In both cases the maximum amount of the deduction will be 530 euros .
In the case of marriage, regardless of their matrimonial property regime, only the amounts paid by the spouse who signed the rental contract will be deductible and, consequently, the amounts paid by the spouse who does not appear in the contract do not give the right to said deduction. for not being a tenant. See in this regard Supreme Court Ruling no. 220/2009, of April 3 (Civil Chamber), relapsed in cassation appeal no. 1200/2004 ( RED : STS 2464/2009).
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The 20 per 100 of the amounts paid in the tax period for the rental of the habitual residence in the territory of the Balearic Islands in the case of taxpayers who, on the date of accrual of the tax, comply any of the following requirements:
In all of the above cases, the maximum amount of the deduction will be 650 euros .
Requirements and other conditions for the application of the deduction
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That it is the lease of the taxpayer's habitual residence , effectively occupied by the taxpayer, and that the duration of the lease contract is equal to or greater than one year.
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That, for at least half of the tax period, neither the taxpayer nor any of the members of his family unit are owners of full ownership or a real right of use or enjoyment, of another home distant less than 70 kilometers from the rented home , except in cases where the other home is located outside the Balearic Islands or on another island or generated, by the taxpayer or the rest of the members of your family unit, income from real estate capital during the same tax period.
Precisions:
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The concept of family unit is established in article 82 of the Personal Income Tax Law and is examined in Chapter 2 of this Manual
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The expression that they are holders of full ownership or a real right implies that it is not appropriate to apply the deduction if the taxpayer or any other member of the family unit holds any percentage in full ownership or in real right of use or enjoyment.
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The requirement that “during at least half of the tax period there is no full ownership or a real right of enjoyment of another home less than 70 km from the rented home except…” must be met, both in individual and joint taxation and, both by the taxpayer and by the rest of the members of the family unit, if this exists.
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That taxpayer does not have the right in the same tax period to any deduction for investment in primary residence.
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That the sum of the general tax base and the tax base of the taxpayer's savings , boxes [0435] and [0460] of the declaration , do not exceed the following amounts:
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In general:
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In the case of large or single-parent families:
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In the case of joint taxation, only taxpayers integrated into the family unit who meet the established conditions and for the amount of the amounts actually paid by them may benefit from this deduction.
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, of the second landlord or, where applicable, if he has entered a NIF from another country, an X will be marked in the corresponding box.