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

For renting the primary residence of victims of gender-based violence

Regulations: Art. 612-11 Legislative Decree 1/2024, of March 12, approving Book Six of the Tax Code of Catalonia, which integrates the consolidated text of the legal provisions in force in Catalonia regarding ceded taxes

Amounts and maximum limits of deductions

  1. In general :

    • He 20 percent of the amounts paid in the tax period as regards rent of the main residence.

    • A maximum limit of 1,000 euros per year.

  2. If the taxpayer has a disability equal to or greater than 65 percent either any minor son or daughter in your care:

    He minor son or daughter in caremust generate for the taxpayer the right to apply the minimum allowance for dependents.

    • He 25 percent of the amounts paid in the tax period as regards rent of the main residence.

    • A maximum limit of 1,200 euros per year.

Requirements for applying the deduction

  • That the taxpayer accredit to have the condition of victim of gender violence in accordance with Law 5/2008, of April 24, on the right of women to eradicate male violence, by any of the means of proof established therein.

  • That the taxpayer is listed as holder of the rental agreement.

  • That the sum of the taxpayer's general and savings taxable bases less the personal and family allowance, sum of the boxes [0435] and [0460] less the amount in the box [0520] of the statement, not exceed 30,000 euros per year.

Other conditions for the application of the deduction

The same dwelling cannot give rise to the application of a deduction greater than 1,000 euros (1,200 euros in the case of disability of the taxpayer or with a minor child in charge).

Temporal scope of application of the deduction

The deduction will be applicable for a maximum of three consecutive exercises.

Note: Once the information necessary for its calculation has been entered by the taxpayers entitled to the deduction, it will be automatically transferred to the section "Additional information to the regional deduction of Catalonia for the rental of the main residence of victims of gender violence" of Annex B.15 of the declaration.