Autonomous Community of Catalonia

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.

Amounts and maximum limits of deductions

• He 10 percent of the amounts paid in the tax period as rent of the main residence.

• The deduction will be made by the holder either leaseholders.

• He maximum limit will be 500 euros annually and 1,000 euros in the case of joint taxation.

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:

  • 30,000 euros in individual taxation.

  • 45,000 euros in joint taxation.

Other conditions for the application of the deduction

• This deduction It can only be applied once.

• A the same dwelling cannot give rise to to the application of 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 the10 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 stating their NIF in the corresponding declaration-settlement.

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