For rental of main residence

(Art. 1º.1 Law 31/2002, of December 30, on Fiscal and Administrative Measures, of the Autonomous Community of Catalonia)

Amounts and maximum limits of deductions

10% of the amounts paid in the tax period for rent of the habitual residence, when the taxpayer has a degree of disability equal to or greater than 65% .

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 300 euros per year, provided that the requirements indicated in the section "Requirements for applying the deduction" are met.

10% of the amounts paid in the tax period for rent on the habitual residence, provided that on the date the tax is due (normally December 31) the taxpayer belongs to a large or single-parent family.
The maximum limit will be 600 euros per year , provided that the requirements indicated in the section "Requirements for applying the deduction" are met.

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:
- 20,000 euros in individual taxation.
- 30,000 euros in joint taxation.
That the amounts paid in rent exceed 10% of the taxpayer's net income.

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 the application of a deduction greater than 600 euros . Accordingly, if more than one taxpayer is entitled to the deduction for the same dwelling, each of them may apply in their declaration the amount obtained by dividing the amount resulting from the application of 10% of the total expense or the maximum limit of 600 euros , if applicable, by the number of declarants entitled to the deduction.
The application of this deduction is subject to adequate and documentary justification of factual assumptions and the requirements that determine its applicability.