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Practical Guide to Income Tax 2025. Part 2. Autonomous community deductions

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 :

    • - 46,455 euros annuals in individual taxation.

    • - 61,770 euros annuals 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.

  • That the rental agreement makes reference to the main residence from the tenant.

    It is understood that main residence that in which the taxpayer resides for a period exceeding one year.

    The lease agreement for the dwelling must therefore have a duration of at least one year and refer to a building intended to satisfy the taxpayer's permanent housing need, regardless of the type of contract formalized, provided that such permanent use as a dwelling is proven.

  • 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 from the deduction will diminish in the amount of the aids granted by Public Administrations in the tax period in question, which cover all or part of the expenses that give rise to the deduction, provided that such aid is considered exempt income for the purposes of PIT.

Important: Once the taxpayers entitled to the deduction have entered the information necessary for its calculation, it will be automatically transferred to the section "Additional information on the regional deduction for rental 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 Valencian Community" of Annex B.11 of the declaration.