For expenses derived from the rental of housing
Regulations: Articles 8 bis and 18.4.c) Consolidated Text of the legal provisions of the Community of Madrid regarding taxes ceded by the State, approved by Legislative Decree 1/2010, of October 21
Amount and maximum limit of the deduction
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10% of the amounts paid in fiscal year by taxpayers who have properties rented as housing provided that they correspond to one of the following concepts linked to such leases:
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The maximum deduction limit is 154.65 euros, both in individual and joint taxation and regardless of the number of properties rented.
Clarifications:
- The property does not have to be leased during the tax period in which the expenses included in the deduction are incurred. In any case, it will be necessary to prove the expected rental situation of the property that gives rise to the expenses.
- The deduction will only apply to residential leases provided for in Article 2 of Law 29/1994, of November 24, on urban leases. Leases for purposes other than housing are therefore excluded.
Requirement for the application of the deduction
Taxpayers must be in possession the receipt or, where applicable, a copy of the receipt for the deposit of the security deposit at the Social Housing Agency of the Community of Madrid, formalized by the landlord, in accordance with the provisions of Article of Law 29/1994, of November 24, on Urban Leases, and Decree 181/1996, of December 5, which regulates the deposit regime for rental deposits in the Community of Madrid.
Compatibility
This deduction is compatible with the application of the regional deduction "For the rental of empty homes."