For amounts invested in the rental of the habitual residence

Amount and maximum limit of the deduction

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

• The maximum deduction amount will be:

  • 600 euros per year, generally, and

  • 900 euros per year, in the event that the taxpayer is considered a person with a disability.

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 of tax accrual, have not reached 35 years of age .

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

  3. Taxpayers who, on the date of tax accrual, are considered a victim of domestic violence, a victim of terrorism or an affected person .

  In the case of joint taxation, some 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 , do not exceed the following amounts:

  • 25,000 euros in individual taxation.

  • 30,000 euros in joint taxation.

• That the taxpayer identify the lessor of the home by recording his or her NIF in the corresponding self-assessment.

• The deduction will be made by the owner or owners of the lease contract.

  In the case of marriage, regardless of the matrimonial property regime, only the amounts paid by the spouse who signed the lease contract and, consequently , will be deductible. ##2##The amounts paid by the spouse who does not appear in the contract do not give the right to said deduction because he is not a tenant.

• When there is more than one taxpayer with the right 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 of 900 euros per year, in the event that the taxpayer is considered a person with a disability, without its proration being appropriate because it is not provided for in the regulations.

• In case of joint taxation , the deduction will be applied to the amounts paid by both taxpayers as long as at least one of them meets the requirements, with the maximum limit of 600 euros per declaration, increasing 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 rental and the deduction for investment in a habitual residence in the same tax year, as long as both homes comply with the provisions of article 2 of Law 5/2021 to be considered a habitual residence.