For renting a habitual residence

Amounts and maximum limits of the deduction

• 5% of the amounts paid by the taxpayer in the tax period for renting their habitual residence, with a limit of 300 euros per year .

• 10% of the amounts paid by the taxpayer in the tax period in the case of rental of habitual residence in rural areas, with the limit of 400 euros per year.

  Housing in rural areas will be considered housing that is located in municipalities and smaller local entities with a population of less than 3,000 inhabitants.

Requirements and other conditions for the application of the deduction

• That any of the following circumstances ## :

  1. Who is less than 36 years old on the date of tax accrual . In the case of joint taxation, the age requirement must be met by at least one of the spouses, or, where applicable, the father or mother.

  2. Be part of a family that is legally considered to be large .

  3. Who suffers from a physical, mental or sensory disability, provided that he or she is legally considered a person with a disability with a degree of disability equal to or greater than 65% , in accordance with the scale refers to article 354 of the consolidated text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of October 30 ( BOE of October 31).

     However, a degree of disability equal to or greater than 65% will be considered accredited , in the case of persons or those who have been judicially declared , although do not reach that level.

• That it is the lease of the taxpayer's habitual residence , effectively occupied by him and located within the territory of the Autonomous Community of Extremadura.

• That the Tax on Property Transfers and Documented Legal Acts has been paid for the lease and, where applicable, for its extensions or, where applicable, a self-assessment has been submitted for the aforementioned tax .

• That the mandatory deposit as a bond referred to in the Urban Leasing Law has been constituted in favor of the Autonomous Community of Extremadura in accordance with the provisions of Law 3/2001, of April 26, on Quality, Promotion and Access to housing in Extremadura.

• That the taxpayer does not have the right during the same tax period to any deduction for investment in primary residence .

• That neither the taxpayer nor any of the members of his family unit are holders of full ownership or a real right to use or enjoy another home located less than 75 kilometers from the rented home .

• That the sum of the general and savings tax bases (boxes [0435] and [0460] of the declaration) does not exceed the following amounts:

  1. In general:

     • 19,000 euros in individual taxation.

     • 24,000 euros in joint taxation.

  2. In the event that the taxpayer habitually resides in municipalities and smaller local entities with a population of less than 3,000 inhabitants (in this case, if the taxpayer belongs to a large family , there will be no limit):

     • 28,000 euros in individual taxation.

     • 45,000 euros in joint taxation.

     In the case of marriage, this limit of 45,000 euros will apply provided that at least one of the spouses had their habitual residence during the tax period in one of the municipalities or smaller local entities with a population of less than 3,000 inhabitants.

  You can consult the municipalities and smaller local entities with a population of less than 3,000 inhabitants at the following link: " Municipalities and smaller local entities with a population of less than 3,000 inhabitants ".

• When two or more taxpayers are entitled to the application of this deduction with respect to the same assets for the same tax period, its amount will be prorated between them in equal parts.

  The proration of the deduction refers only to its maximum limit .

  In the case of marriage, regardless of the matrimonial property regime, only the spouse or spouses who appear as tenants in the contract ## are entitled to the deduction.

• In the event that only a part of the amounts paid in the year for the rental of habitual residence is for rental in rural areas, the deduction applicable for each of the types of rental may not exceed its own limit, nor 400 euros jointly, given that it is a single deduction with increased percentages and limits for the case of leasing in rural areas.