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Specific Income Tax Manual 2023 for people over 65 years of age

Autonomous Community of Catalonia

For rental of main residence

Regulations: Art. 1.1 Law 31/2002, of December 30, on fiscal and administrative measures, of the Autonomous Community of Catalonia

Amounts and maximum limits of deductions

  • 10% of the amounts paid in the tax period for rent on the habitual residence.

    The deduction will be made by the holder or holders of the lease contract.

  • The maximum limit will be 300 euros per year .

Requirements for applying the deduction

  • That the taxpayer is a widow or widower and is 65 years of age or older .

  • 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:

    • 20,000 euros in individual taxation.

    • 30,000 euros in joint taxation.

  • That the amounts paid in rent exceed 10% of the taxpayer's net income .

Other conditions for the application of the deduction

The same dwelling cannot give rise to the application of a deduction greater than 600 euros . Accordingly, if more than one taxpayer is entitled to the deduction for the same dwelling, each of them may apply in their declaration the amount obtained by dividing the amount resulting from the application of 10% of the total expense or the maximum limit of 600 euros , if applicable, by the number of declarants entitled to the deduction.