Skip to main content
Practical manual for Income Tax 2024. Volume 2. Autonomous community deductions
Procesando...

For rent of habitual residence

Regulations: Art. 15 Consolidated Text of the current legal provisions issued by the Autonomous Community of the Canary Islands regarding transferred taxes, approved by Legislative Decree 1/2009, of April 21

Amount and maximum limit of the deduction

  • 24 percent of the amounts paid in the tax period for the rent of the habitual residence.

  • The maximum amount of the deduction will be 740 euros per year per taxpayer.

    The previous limit will be 760 euros per year if the taxpayer is under 40 years of age or equal to or greater than 75 years of age and meets the requirements discussed below.

In order to be able to apply this deduction, the taxpayer must pay amounts as rent for his or her habitual residence during the tax period. Therefore, in the case of marriage, whatever the marital economic regime, only the amounts paid by spouse who signed the lease contract will be deductible, without prejudice to the fact that such contract has internal effects between the spouses. See in this regard the Supreme Court Judgment No. 220/2009, of April 3 (Civil Division), issued in cassation appeal No. 1200/2004 ( ROJ : STS 2464/2009)

Requirements and other conditions for the application of the deduction

  • That the sum of the general tax base and the savings tax base, boxes [0435] and [0460] of the declaration corresponding to the year in which the right to the deduction originates, is not greater than :

    • - 45,500 euros per year in individual taxation.

    • - 60,500 euros per year in joint taxation.

  • That the amounts paid for rent exceed 10% of the sum of the general tax base and the savings tax base obtained by the taxpayer in the tax period discounted, if any, the amount of the subsidies that the tenant would have received for this concept.

  • The habitual residence is understood to be the one in which the taxpayer resides for a period of more than one year.

  • The application of the deduction is conditioned on the declaration by the taxpayer of the tax identification number of the landlord , the cadastral identification of the habitual residence and the annual rental fee .

  • The base of the deduction will be reduced by the amount of the aid granted by the Public Administrations in the tax period in question, which covers all or part of the expenses that give rise to the deduction, provided that such aid is considered as exempt income for the purposes of Personal Income Tax .

Important: Taxpayers entitled to the deduction must state the cadastral reference of the home and, if applicable, that of the second rented home, or, if applicable, if there is no cadastral reference, an "X" will be marked in the corresponding boxes. Once all the information necessary to calculate the deduction has been entered, it will be automatically transferred to the section "Additional information on the regional deduction for leasing of Andalusia, Principality of Asturias, Balearic Islands, Canary Islands, Cantabria, Castilla-La Mancha, Castilla y León, Catalonia, Extremadura, Galicia, Madrid, Region of Murcia, La Rioja and Comunitat Valenciana" of Annex B.9 of the declaration.