For amounts invested in the rental of the habitual residence

Regulations: Articles 10 and 2, First Additional Provision of Law 5/2021, of October 20, on Transferred Taxes of the Autonomous Community of Andalusia

Amount and maximum limit of the deduction

• 15% of the amounts paid in the tax period for the rent of the taxpayer's habitual residence.

• The maximum deduction amount will be:

  • 600 euros per year, in general, and

  • 900 euros per year, in the case that the taxpayer is considered a disabled person.

Requirements and other conditions for the application of the deduction

• This deduction is applicable only to the following taxpayers:

  1. Taxpayers who, on the date the tax accrues, have not reached 35 years of age .

  2. Taxpayers who, on the date the tax accrues, are over 65 years of age .

  3. Taxpayers who, on the date the tax is due, are considered victims of domestic violence, victims of terrorism or affected person .

  In the case of joint taxation, at least one of these requirements must be met by at least one of the spouses or, where applicable, the father or mother in the case of single-parent families.

• That the sum of the general and savings tax bases, boxes [0435] and [0460] of declaration , does not exceed the following amounts:

  • 25,000 euros in individual taxation.

  • 30,000 euros in joint taxation.

• That the taxpayer identifies the landlord of the home by stating his/her NIF in the corresponding self-assessment.

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

  In the case of marriage, whatever the marital economic regime, only the amounts paid by spouse who signed the lease contract will be deductible and, consequently , the amounts paid by the spouse who does not appear in the contract do not give the right to said deduction because he or she is not the tenant.

• When there is more one taxpayer entitled to apply the deduction, each of them will apply it based on the amounts they have paid, with their own maximum limit of 600 euros or 900 euros per year, in the case where the taxpayer is considered disabled person, without it being appropriate to prorate it as it is not provided for in the regulations.

• In the case of joint taxation , the deduction will be applied to the amounts paid by both taxpayers provided that at least one of them meets the requirements, with a maximum limit of 600 euros per declaration, raising this limit to 900 euros per year when one of the spouses is considered a person with a disability.

• The taxpayer can apply the regional deduction for rent and the deduction for investment in habitual residence in the same tax year, provided that both homes comply with the provisions of article 2 of Law 5/2021 to be considered as habitual residence.