For rental of main residence

Amounts and maximum limits of deductions

• 10% of the amounts paid during the tax period for rent of the habitual residence

  Maximum limit on the deduction: 300 euros per contract and year , both in individual and joint taxation.

• If you have two or more minor children , the previous deduction percentage is raised to 20% , with a maximum deduction limit of 600 euros per contract and year , both in individual and joint taxation.

• The amounts set for this deduction will be doubled if the tenant has been recognized as having a degree of disability equal to or greater than 33% .

Requirements and other conditions for the application of the deduction

• That the taxpayer's age is equal to or less than 35 years on the tax accrual date (normally, December 31). In the case of joint taxation , at least one of the spouses or, where applicable, the father or mother must meet this requirement.

• That the date of the lease is after January 1, 2003 .

• That the deposit of the security deposit referred to in article 36.1 of Law 29/1994, on urban leases, has been constituted in the Galician Institute of Housing and Land, or has a certified copy of the complaint filed with said body for not having been given said proof by the landlord.

• That the sum of the general and savings tax bases , boxes [0435] and [0460] of the declaration, does not exceed the amount of 22,000 euros , both in individual and joint taxation.

• When two taxpayers are entitled to this deduction , the total amount thereof, without exceeding the limit established by the lease contract, will be prorated equally in the declaration of each of them.

  In the case of marriages under a community property regime, the deduction will correspond to the spouses in equal parts, even if the contract is in the name of only one of them.