For renting a habitual residence

Regulations: Articles 9, 12 bis and 13 Revised Text of the legal provisions of the Autonomous Community of Extremadura on taxes transferred by the State, approved by Legislative Decree 1/2018, of April 10

Amounts and maximum limits of deductions

• 30% of the amounts paid by the taxpayer in the tax period for rent on his/her habitual residence, with a limit of 1,000 euros per year .

• 30% of the amounts paid by the taxpayer in the tax period in the case of rental of habitual housing in a rural environment, with a limit of 1,500 euros per year.

Requirements and other conditions for the application of the deduction

• That taxpayer meets any of the following circumstances :

  1. That on the date of accrual of tax you are less than 36 years old . In the case of joint taxation, the age requirement must be met by at least one of the spouses, or, where applicable, the father or mother.

  2. That he/she is part of a family that is legally considered a large family or is a legally separated ascendant, or without a marital bond, with two children without the right to receive annual alimony and for whom he/she has the right to the entire minimum for descendants .

  3. That he/she suffers from a physical, mental or sensory disability, provided that he/she is legally considered a person with a disability with a degree of disability equal to or greater than 65% , in accordance with the scale referred to in article 354 of the consolidated text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of October 30 ( BOE of October 31).

     However, will be considered to have a degree of disability equal to or greater than 65%, when it concerns persons who have been judicially declared incapacitated, , even if they do not reach said degree.

• That it is the lease of the taxpayer's habitual residence , effectively occupied by the same and located within the territory of the Autonomous Community of Extremadura.

• That the Tax on Property Transfers and Documented Legal Acts has been paid for the lease and, where applicable, for its extensions or, where applicable, a self-assessment has been submitted for the aforementioned tax .

• That taxpayer is not entitled during the same tax period to any deduction for investment in primary residence .

• That neither the taxpayer nor any of the members of his family unit are the owners of full ownership or a real right of use or enjoyment of another home located less than 75 kilometers from the rented home .

• Limits:

  • That the sum of the general and savings tax bases (boxes [0435] and [0460] of the declaration) is not higher than the following amounts:

    • 28,000 euros in individual taxation.

    • 45,000 euros in joint taxation.

  • If the taxpayer has his habitual residence in municipalities and smaller local entities with a population of less than 3,000 inhabitants and belongs to a large family, there will be no limit .

• When two or more taxpayers have the right to apply this deduction in respect of the same assets for the same tax period, its amount will be prorated between them in equal parts.

  The apportionment of the deduction refers only to its maximum limit .

  In the case of marriage, regardless of the matrimonial economic regime, only the spouse or spouses who appear as tenants in the contract are entitled to the deduction See in this regard the Supreme Court Judgment No. 220/2009, of April 3 (Civil Division), issued in cassation appeal number 1200/2004 ( ROJ : STS 2464/2009).

• In the event that only part of the amounts paid in the year for the rental of a habitual residence is for rent in a rural area, the deduction applicable for each of the types of rental may not exceed 1,500 euros jointly, given that it is a single deduction with increased limits for the case of rental in a rural area.

For taxpayers who died before September 15, 2023

Amounts and maximum limits of deductions

• 5% of the amounts paid by the taxpayer in the tax period for rent on his/her habitual residence, with a limit of 300 euros per year .

• 10% of the amounts paid by the taxpayer in the tax period in the case of renting a habitual residence in a rural environment, with a limit of 400 euros per year.

  Housing in a rural environment will be considered to be housing located in municipalities and smaller local entities with a population of less than 3,000 inhabitants.

Requirements and other conditions for the application of the deduction

The previous requirements are maintained with the following clarifications:

• That taxpayer meets any of the following circumstances :

  1. That on the date of accrual of tax you are less than 36 years old . In the case of joint taxation, the age requirement must be met by at least one of the spouses, or, where applicable, the father or mother.

  2. That he/she is part of a family that has legal consideration of large .

  3. That he/she suffers from a physical, mental or sensory disability, provided that he/she is legally considered a person with a disability with a degree of disability equal to or greater than 65% , in accordance with the scale referred to in article 354 of the consolidated text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of October 30 ( BOE of October 31).

     However, be considered to have a disability of 65% or more when it concerns people or when they have been judicially declared , even if it does not reach said degree.

• That the sum of the general and savings tax bases (boxes [0435] and [0460] of the declaration) is not greater than the following amounts:

  1. In general:

     • 19,000 euros in individual taxation.

     • 24,000 euros in joint taxation.

  2. In the event that taxpayer habitually resides in municipalities and smaller local entities with a population of less than 3,000 inhabitants (in this case, if taxpayer belongs to a large family , there will be no limit):

     • 28,000 euros in individual taxation.

     • 45,000 euros in joint taxation.

     In the case of marriage, this limit of 45,000 euros will apply provided that at least one of the spouses had his or her habitual residence during the tax period in one of the municipalities or minor local entities with a population of less than 3,000 inhabitants.

  You can consult the municipalities and smaller local entities with a population of less than 3,000 inhabitants at the following link: " Municipalities and smaller local entities with a population of less than 3,000 inhabitants ".

• In the event that only part of the amounts paid in the year for the rental of a habitual residence is for rent in a rural area, the deduction applicable for each of the types of rental may not exceed its own limit, nor 400 euros jointly, given that it is a single deduction with increased percentages and limits for the case of rental in a rural area.