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Specific manual for people with disabilities

For rent or payment for the transfer of use of the habitual residence

Regulations: Art. 4.One.n), Four and Five and Additional Provision sixteenth Law 13/1997, of December 23, regulating the autonomous section of the Personal Income Tax and other transferred taxes, of the Valencian Community

For the purposes of applying this deduction, the treatment granted to tenants is equated with that of assignees of use under contracts granted with entities owning collaborative housing under the provisions of Law 3/2023, of April , on collaborative housing in the Valencian Community.

Amounts and maximum amounts of deductions

  • 20 percent of the amounts paid in the tax period, with a limit of 800 euros .

  • 25% of the amounts paid in the tax period, with a limit of 950 euros if the tenant meets one of the following conditions:

    1. Be age equal to or less than 35 years .

    2. To have a degree of disability equal to or greater than 65 percent or a degree of intellectual or mental disability recognized permanently equal to or greater than 33 percent.

      Attention : the requirement that the degree of intellectual or mental disability equal to or greater than 33 percent has been permanently recognized will not apply to taxpayers who died before December 30, 2025.

      The degree of disability must be accredited by the corresponding certificate issued by the competent bodies of the Generalitat or by the corresponding bodies of the State or other autonomous communities.

      The specific provisions made available to people with a degree of disability equal to or greater than 65 percent or with a recognized intellectual or mental disability of permanently and a degree equal to or greater than 33 percent will apply to persons subject to guardianship with full powers of representation established by judicial resolution and to persons with disabilities whose incapacity has been declared judicially, even if it does not reach that degree.

      The presence of an intellectual or mental disability of permanent nature In cases of recognized degree equal to or greater than 33 percent, it must also be accredited by means of the corresponding certificate issued by the competent bodies of the Generalitat or by the corresponding bodies of the State or of other autonomous communities.

      The specific provisions provided for persons with a degree of disability equal to or greater than 33 percent will apply to Social Security pensioners who have been granted a pension for total permanent disability, absolute or severe disability, and in the case of civil service pensioners who have been granted a retirement or pension for permanent disability for service or incapacity.

    3. Be considered victim of gender violence according to the provisions of Law 7/2012, of November 23, of the Generalitat, comprehensive against violence against women in the area of the Valencian Community.

  • 30 percent with a limit of 1,100 euros , if you meet two or more of the above conditions.

  • The maximum deduction amount will be prorated by the number of days the lease/transfer for use remains in force within the tax period and the personal circumstances required for the application of the different deduction percentages are met.

Requirements and other conditions for the application of the deduction

  • That the date of the lease contract is after April 23, 1998 and its duration is equal to or greater than one year.

  • That is the lease of the taxpayer's habitual residence, effectively occupied by the taxpayer. For these purposes, the concept of habitual residence included in the state regulations governing the PIT.

  • That, for at least half of the tax period, neither the taxpayer nor any of the members of his/her family unit are the owners , individually or jointly, of the entire full ownership or a real right of use or enjoyment constituted over another home less than 50 kilometers from the rented home, unless there is an administrative or judicial resolution that prevents them from using it as a residence.

  • In case of payment for the transfer of use of the habitual residence it must appear separately on the receipt issued by the owner entity the part that corresponds to this concept .

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

  • That the sum of the general taxable base and the savings taxable base , boxes [0500] and [0510] of the declaration, does not exceed the following amounts:

    • 30,000 euros in individual declaration.

    • 47,000 euros in joint declaration.

  • When two or more taxpayers reporting the PIT have the right When applying this deduction to the same home, the limit will be prorated equally between them.

    The latter will apply, in particular, in the case of spouses subject to the matrimonial property regime of joint property who have paid the income from common property, regardless of who appears in the lease contract . 

Deduction limits based on taxable base

  • The maximum deduction limits (800, 950 or 1,100 euros, as appropriate) will only apply to taxpayers whose sum of the general taxable base and the savings taxable base is less than 27,000 euros, in individual taxation, or less than 44,000 euros, in joint taxation.

  • When the sum of the general taxable base and the savings taxable base of the taxpayer is between 27,000 and 30,000 euros , in individual taxation, or between 44,000 and 47,000 euros , in joint taxation, the amounts and limits of the deduction will be the following:

    1. In individual taxation, the result of multiplying the maximum deduction limit (800, 950 or 1,100 euros as appropriate) by a percentage obtained from the application of the following formula:

      100 × (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general and savings taxable base and 27,000)

    2. In joint taxation, the result of multiplying the maximum deduction limit (800, 950 or 1,100 euros as appropriate) by a percentage obtained from the application of the following formula:

      100 × (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general and savings taxable base and 44,000)

    The apportionment of the maximum limits of deduction must only be carried out when there is more than one person who, by filing a declaration, can apply the deduction for the same dwelling by meeting all the requirements for doing so, including the maximum amount of the taxable base, even if they do not apply it effectively. Therefore, persons who do not file a declaration or those who have a taxable base higher than required are not taken into consideration for the purposes of the apportionment.

  • The application of the deduction is conditional on the delivery of the monetary amounts derived from the act or legal transaction that gives the right to its application being made by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions .

Compatibility

This deduction is compatible with the one discussed below "For renting a home as a result of carrying out an activity, on one's own account or on behalf of another, in a different municipality."

Once the taxpayers entitled to the deduction have entered the information required for its calculation, it will be automatically transferred to the section "Additional information on the regional deduction for leasing in Andalusia, the Principality of Asturias, the Balearic Islands, the Canary Islands, Cantabria, Castilla-La Mancha, Castilla y León, Catalonia, Extremadura, Galicia, Madrid, the Region of Murcia, La Rioja and the Valencian Community" in Annex B.9 of the declaration.