For rent or payment for the transfer of use of the habitual residence
Regulations: Art. 4.One.n), Four and Five and Sixteenth Additional Provision Law 13/1997, of December 23, regulating the autonomous section of the Personal Income Tax and other transferred taxes, of the Valencian Community
Important : For the purposes of applying this deduction, the treatment granted to tenants is equated with that of assignees of use under contracts granted with entities owning collaborative housing under the provisions of Law 3/2023, of April 13, on collaborative housing in the Valencian Community.
Amount and maximum limits of the deduction
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20 percent of the amounts paid in the tax period, with a limit of 800 euros .
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25% of the amounts paid in the tax period, with a limit of 950 euros if the tenant meets one of the following conditions:
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Be age equal to or less than 35 years .
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Have been recognized as having a degree of physical or sensory disability equal to or greater than 65%, or a mental disability greater than 33% .
The degree of disability must be accredited by the corresponding certificate issued by the competent bodies of the Generalitat or by the corresponding bodies of the State or other autonomous communities.
The specific provisions provided for persons with physical or sensory disabilities, with a degree of disability equal to or greater than 65 percent, or persons with mental disabilities, with a degree of disability equal to or greater than 33 percent, shall apply to persons with disabilities whose incapacity is declared judicially, even if it does not reach that degree.
Guardianship with full powers of representation established by court order will be considered equivalent to a disability level of 65 percent.
The specific provisions provided for persons with physical or sensory disabilities, with a degree of disability equal to or greater than 33 percent, will apply to 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 or withdrawal pension for permanent incapacity for service or disability.
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Be considered victim of gender violence according to the provisions of Law 7/2012, of November 23, of the Generalitat, comprehensive against violence against women in the area of the Valencian Community.
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30 percent with a limit of 1,100 euros , if you meet two or more of the above conditions.
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The maximum deduction amount will be prorated by the number of days the lease/transfer for use remains in force within the tax period and the personal circumstances required for the application of the different deduction percentages are met.
Requirements and other conditions for the application of the deduction
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That the taxpayer pays as tenant/assignee amounts in respect of rent for his/her habitual residence during the tax period.
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That the date of the lease contract is after April 23, 1998 and its duration is equal to or greater than one year.
Remember: In order to deal with the impact of Covid-19, the requirement regarding the obligation of the taxpayer, as a tenant, to submit the corresponding self-assessment of the Tax on Property Transfers and Documented Legal Acts derived from the lease contract of the habitual residence was removed, with effect from January , by the First Additional Provision of Decree Law 1/2020, of March 27 (##1## DOGV ##1## of 30).
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That it is the lease/transfer for use of the taxpayer's habitual residence, effectively occupied by the taxpayer. For these purposes, the concept of habitual residence included in the state regulations governing IRPF will be used.
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That, for at least half of the tax period, neither the taxpayer nor any of the members of his/her family unit are the owners, individually or jointly, of the entire full ownership or a real right of use or enjoyment constituted over another home less than 50 kilometers from the rented home, unless there is an administrative or judicial resolution that prevents them from using it as a residence.
Attention : the dwelling that its owner transfers to the Valencian Housing and Land Entity for social rental transfer will not be counted as another dwelling when the transferor is over 65 years of age and becomes a user of a collaborative dwelling, of social interest, under a transfer of use regime.
In the case of being a woman who is a victim of gender violence, for the purposes of applying this deduction, will be considered not to be part of the aggressor's legally non-separated spouse. The property that the taxpayer shared with the aggressor will not be counted as habitual residence either.
Precision: The concept of family unit is that established in article 82 of the Income Tax Law and is examined in Chapter 2 of Volume 1 of this Manual.
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In the case of payment for the transfer of use of the habitual residence , the part corresponding to this concept must appear separately on the receipt issued by the owner entity.
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That taxpayer is not entitled in the same tax period to any deduction for investment in primary residence .
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That the sum of the general taxable base and the savings taxable base or , boxes [0500] and [0510] of the declaration, does not exceed the following amounts:
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When two or more taxpayers filing personal are entitled to apply this deduction for the same home , the limit will be prorated equally between them.
The latter will apply, in particular, to spouses subject to the marital property regime of joint property who have paid their income from joint property, regardless of who appears on the lease agreement.
Deduction limits based on taxable base
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The maximum deduction limits (800, 950 or 1,100 euros, as appropriate) will only apply to taxpayers whose sum of the general taxable base and the savings taxable base is less than 27,000 euros, in individual taxation, or less than 44,000 euros, in joint taxation.
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When the sum of the general taxable base and the savings taxable base of the taxpayer is between 27,000 and 30,000 euros , in individual taxation, or between 44,000 and 47,000 euros, in joint taxation, the deduction limits will be as follows:
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In individual taxation, the result of multiplying the maximum deduction limit (800, 950 or 1,100 euros as appropriate) by a percentage obtained by applying the following formula:
100 × (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general and savings taxable base and 27,000)
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In joint taxation , the result of multiplying the maximum deduction limit (800, 950 or 1,100 euros as appropriate) by a percentage obtained by applying the following formula:
100 × (1 – the coefficient resulting from dividing by 3 .000 the difference between the sum of the taxpayer's general and savings taxable base and 44,000)
The apportionment of the maximum limits of deduction must only be carried out when there is more than one person who, by filing a declaration, can apply the deduction for the same dwelling by meeting all the requirements for doing so, including the maximum amount of the taxable base, even if they do not apply it effectively. Therefore, persons who do not file a declaration or those who have a taxable base higher than required are not taken into consideration for the purposes of the apportionment.
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The application of the deduction is conditional on the delivery of the monetary amounts derived from the act or legal transaction that gives the right to its application being made by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions .
The requirement for this is established in Additional Provision sixteen of Law 13/1997, of December 23, which regulates the autonomous section of the IRPF and other transferred taxes.
Compatibility
This deduction is compatible with the application of the regional deduction "For the rental of a home as a result of carrying out an activity, self-employed or employed, in a different municipality."
Note: Once the information required for the calculation of the deduction has been entered by the taxpayers entitled to it, it will be automatically transferred to the section "Additional information on the regional deduction for leasing in Andalusia, the Principality of Asturias, the Balearic Islands, the Canary Islands, Cantabria, Castilla-La Mancha, Castilla y León, Catalonia, Extremadura, Galicia, Madrid, the Region of Murcia, La Rioja and the Valencian Community" in Annex B.9 of the declaration.