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

For rental of main residence

Regulations: Art. 612-3 Legislative Decree 1/2024, of March 12, approving the sixth book of the Tax Code of Catalonia, which includes the consolidated text of the legal provisions in force in Catalonia regarding transferred taxes.

Amount and maximum limit of the deduction

A. In general

  • 10% of the amounts paid in the tax period for the rent of the habitual residence, provided that the taxpayer is in one of the following situations :

    • Have 35 years or youngeron the tax accrual date (normally December 31).

    • Having been unemployed for 183 days or more during the fiscal year.

      For the purposes of applying this deduction, and in accordance with Article 94 of the LGTSocial Security management entities must provide information relating to people who have been unemployed for more than 183 days during the year.

    • Have a degree of disability equal to or greater than 65 percent .

    • Be a widow or widower and be 65 years of age or older .

    In the case of marriages under a community property regime, and in the event that the lease of the habitual residence is in the name of only one of the spouses, only the spouse who appears in the lease contract has the right to the deduction for the rent of the habitual residence when he or she meets the required conditions.

  • The maximum limit will be 500 euros per yearprovided that the requirements indicated in the section "Requirements for the application of the deduction" are met.

    In the case of joint taxationIf any of the declarants finds themselves in any of the above situations, the maximum limit of the deduction will be 1,000 euros per year.

B. For large and single-parent families

  • 10% of the amounts paid in the tax period for rent on the habitual residence, provided that on the date the tax is due (normally December 31) the taxpayer belongs to a large or single-parent family

  • The maximum limit will be 1,000 euros per yearprovided that the requirements set out in the section "Requirements for the application of the deduction" are met

    Regarding the concept of large family see Law 40/2003, of November 18, on the protection of large families ( BOE of the 19th).

    Regarding the concept of single-parent family see article 2 of Law 18/2003, of July 4, on support for families and article 4 of Decree 151/2009, of September 29, on partial development of the aforementioned Law. See also the comment on single-parent families under the deduction “For the birth or adoption of a child.”

Requirement for the application of the deduction

That the sum of the general and savings tax bases of the taxpayer less the personal and family minimum , sum of boxes [0435] and [0460] less the amount of box [0520] of the declaration, does not exceed the following amounts :

  • 30,000 euros, in individual taxation.

  • 45,000 euros, in joint taxation.

Other conditions for the application of the deduction

  • This deduction can only be applied once , regardless of whether the same taxpayer may meet more than one of the circumstances established in the first point of letter A ("In general") of the section "Amounts and maximum limits of the deduction".

  • The same dwelling cannot give rise to a deduction exceeding 1,000 euros.. Accordingly, if more than one taxpayer is entitled to the deduction for the same dwelling, each of them may apply in their tax return the amount obtained by dividing the amount resulting from the application of the 10 percent of total expenditure or the maximum limit of 1,000 euros, if applicable, by the number of declarants entitled to the deduction.

  • Taxpayers must identify the landlord of the property by stating their NIF in the corresponding tax return.

  • The application this deduction is subject to adequate and documentary justification of the factual assumptions and the requirements that determine its applicability.

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 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.