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 the deduction

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

In the case of marriages under an economic regime of community property, and in the event that the rental of the habitual residence is only in the name of one of the spouses, only the spouse who appears in the rental contract has the right to the rental deduction of the habitual residence when it meets the required requirements.
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 rental of the habitual residence, provided that on the date of tax accrual (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 tax bases and savings of the taxpayer minus the personal and family minimum , sum of boxes [ 0435] and [0460] minus the amount in box [0520] of the declaration, no exceeds the following amounts:
- 20,000 euros in individual taxation.
- 30,000 euros in joint taxation.
That the amounts paid as rent exceed 10% of the taxpayer's net income.

This deduction can only be applied once , regardless of whether the same taxpayer may have more than one circumstance established in the first point of letter A ("In general") of the section “Amounts and maximum limits of the deduction.
The same home 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 home, 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 filers entitled to the deduction.
The application of this deduction is conditional on adequate and sufficient documentary justification of the factual assumptions and the requirements that determine its applicability.