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Practical manual for Income Tax 2023.

For renting a habitual residence

Regulations: Art. 1.Thirteen Consolidated Text of the legal provisions in force in the Region of Murcia on transferred taxes, approved by Legislative Decree 1/2010, of November 5

Amounts and maximum limits of deductions

  • 10 percent of the non-subsidized amounts paid in the fiscal year, in the tax period for rent of the taxpayer's habitual residence.

  • The maximum deduction amount will be 300 euros per year per contract .

Deduction base

The basis for this deduction will be the amounts justified with an invoice or receipt paid, by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions, to the persons or entities that are landlords of the home.

In no case , will the amounts paid through cash deliveries give the right to practice this deduction.

Requirements and other conditions for the application of the deduction

  • That occurs in the taxpayer any of the following circumstances:

    a) That you have not reached 35 years of age on the tax accrual date (normally, December 31).

    b) That he/she is part of a family that has legal status as a large family.

    The conditions necessary for consideration as a large family and its classification by categories are contained in Law 40/2003, of November 18, on the protection of large families ( BOE of November 19).

    c) That he/she suffers from a disability with a recognized degree equal to or greater than 65 percent , or is judicially incapacitated, or representative guardianship of the taxpayer has been established.

    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.

  • That it is the lease of the taxpayer's habitual residence, effectively occupied by the taxpayer.

    For these purposes, the concept of habitual residence will be the one contained in the regulations of IRPF although, for these purposes, it will be sufficient to prove that it constitutes the habitual residence of the taxpayer without requiring a specific duration of the rental contract.

  • That the dwelling is located in the territory of the Autonomous Community of the Region of Murcia.

  • That the taxpayer is the holder of a lease agreement for which the corresponding model of the Tax on Property Transfers and Documented Legal Acts has been submitted.

    Precision: It should be noted that article 45.1.B).26 of the consolidated text of the Law on Property Transfers and Documented Legal Acts declares exempt "Rentals of housing for stable and permanent use referred to in article 2 of Law 29/1994, of November 24, on Urban Leases". This exemption exempts the taxpayer from compliance with the main tax obligation of payment, but not from the formal tax obligation of submitting the corresponding self-assessment without debt to be paid.

    In the case of married couples with a community property regime, the deduction will correspond to the spouses equally, even if the rental contract is in the name of only one of them.

  • That the general taxable base less the personal and family minimum of taxpayer , boxes [0435] and [0519] of the declaration, respectively, is less than 24,380 euros, provided that the savings taxable base, box [0460] of the declaration, does not exceed 1,800 euros.

  • That neither the taxpayer nor any of the members of his family unit are the owners of more than 50% of the full ownership or a real right of use or enjoyment of another dwelling.

  • That taxpayer is not entitled during the same tax period to any deduction for investment in primary residence.

  • When two taxpayers have the right to apply the deduction, the total amount, without exceeding the limit established by the lease contract (300 euros ), will be prorated in the declaration of each of them.

    The apportionment will not be carried out if one of the tenants cannot apply the deduction because it has a taxable base greater than the permitted amount.

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 box.