For renting the habitual residence in the territory of the Balearic Islands
Regulations: Art. 3 bis Consolidated Text of the Legal Provisions of the Autonomous Community of the Balearic Islands on Taxes Transferred by the State, approved by Legislative Decree 1/2014, of June 6
Amounts and maximum limits of the deduction
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The 15% of the amounts paid in the tax period for the rental of a habitual residence in the territory of the Balearic Islands in the case of taxpayers who, on the date of accrual of the tax, comply any of the following requirements:
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Be under 36 years of age.
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They are over 65 years of age and do not carry out any work or professional activity .
In both cases the maximum amount of the deduction will be 530 euros .
In the case of marriage, regardless of their matrimonial property regime, only the amounts paid by the spouse who signed the rental 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. for not being a tenant. See in this regard Supreme Court Ruling no. 220/2009, of April 3 (Civil Chamber), relapsed in cassation appeal no. 1200/2004 ( RED : STS 2464/2009).
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The 20% of the amounts paid in the tax period for the rental of the habitual residence in the territory of the Balearic Islands in the case of taxpayers who, on the date of accrual of the tax, comply any of the following requirements:
- Are under 30 years old .
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Have a recognized degree of disability equal to or greater than 33% .
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Have the right to the minimum for disability of ascendants or descendants in IRPF .
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Be the father, mother or parents who live with the child or children subject to parental authority and who make up a large family , in the terms established in article 6 of Law 8/2018, of July 31, on support for families.
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Be the father or mother who lives with the child or children subject to parental authority and who are part of a single-parent family with two or more sons or daughters of those provided for in article 7.7 of Law 8/2018, of July 31 , supporting families.
In all the above cases the maximum amount of the deduction will be 650 euros .
Requirements and other conditions for the application of the deduction
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That it is the lease of the taxpayer's habitual residence , effectively occupied by him, and that the duration of the lease contract is equal to or greater than one year.
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That, for at least half of the tax period, neither the taxpayer nor any of the members of his family unit are owners of full ownership or a real right of use or enjoyment of another home distant less than 70 kilometers from the rented home , except in cases where the other home is located outside the Balearic Islands or on another island or generates, by the taxpayer or the rest of the members of his or her family unit, income from real estate capital during the same tax period.
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That the taxpayer is not entitled in the same tax period to no deduction for investment in primary residence.
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That the sum of the general tax base and the savings tax base of the taxpayer, boxes [0435] and [0460] of declaration , do not exceed the following amounts:
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In general:
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In the case of large or single-parent families:
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In the case of joint taxation, only taxpayers integrated into the family unit who meet the established conditions and for the amount of the amounts actually paid by them may benefit from this deduction.
For taxpayers who died before November 26, 2023
Amount and maximum limit of the deduction
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15% of the amounts paid in the tax period for the rental of the habitual residence.
In the case of marriage, regardless of their matrimonial property regime, only the amounts paid by the spouse who signed the rental 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. for not being a tenant.
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The maximum deduction amount will be 440 euros .
Requirements and other conditions for the application of the deduction
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That any of the following circumstances occur in the taxpayer:
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That on the date of tax accrual is under 36 years of age .
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That it is a person with a degree of physical or sensory disability equal to or greater than 65% or with a degree of mental disability equal to or greater than 33% .
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That it is the father or parents who live with the child or children subject to parental authority and who make up a large family in the terms established in article 6 of Law 8/ 2018, of July 31, to support families.
For these purposes, large families are both those determined by Law 40/2003, of November 18, on the Protection of Large Families, and single-parent families with a child with a recognized disability of 33% or higher.
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That it is the father or parents who live with the son or children subject to parental authority and who are part of a single-parent family with two or more sons or daughters than those provided for in the article 7.7 of Law 8/2018, of July 31, on support for families.
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That it is the lease of the taxpayer's habitual residence , effectively occupied by the taxpayer, and that the duration of the lease contract is equal to or greater than one year.
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That the deposit of the bond referred to in article 36.1 of Law 29/1994, of November 24, on urban leases, has been constituted in favor of the Balearic Institute of Living place.
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That, for at least half of the tax period, neither the taxpayer nor any of the members of his family unit are owners of full ownership or a real right of use or enjoyment, of another home distant less than 70 kilometers from the rented home , except in cases where the other home is located outside the Balearic Islands or on another island.
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That taxpayer does not have the right in the same tax period to any deduction for investment in primary residence.
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That the sum of the general tax base and the tax base of the taxpayer's savings , boxes [0435] and [0460] of the declaration , do not exceed the following amounts:
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33,000 euros in individual taxation.
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52,800 euros in joint taxation
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In the case of joint taxation, only taxpayers integrated into the family unit who meet the established conditions and for the amount of the amounts actually paid by them may benefit from this deduction.