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Specific manual for people with disabilities

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

A. In general

  • 10 percentof the amounts paid during the tax period as rent for the main residence, when the taxpayer has a degree of disability equal to or greater than 65 percent.

    In the case of marriages under a community property regime, and in the event that the lease of the habitual residence is in the name of only one of the spouses, only the spouse who appears in the lease contract has the right to the deduction for the rent of the habitual residence when he or she meets the required conditions.

  • The maximum limit will be 500 euros per year, provided that the requirements indicated in the section "Requirements for the application of the deduction" are met.

    In case of joint taxation,he The maximum deduction limit will be 1,000 euros per year..

B. For large and single-parent families

  • 10 percent of the amounts paid during the tax period as rent for the main residence, provided that on the tax accrual date (normally December 31) the taxpayer belongs to a large or single-parent family.

  • The maximum limit will be 1,000 euros per yearprovided that the requirements indicated in the section "Requirements for the application of the deduction" are met.

Requirements for applying the deduction

  • 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.

  • That the amounts paid as rent exceed 10 percent of the taxpayer's net income.

Other conditions for the application of the deduction

  • This deduction can only be applied once , regardless of whether the same taxpayer may meet more than one of the circumstances established in the first point of letter A ("In general") of the section "Amounts and maximum limits of the deduction.

  • The same dwelling cannot give rise to 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 the 10 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 by stating their NIF in the corresponding tax return.

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