For rental of main residence

Amounts and maximum limits of the deduction

• 10% of the amounts paid during the tax period for renting 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 rises 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 in the event that the tenant has a recognized 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 old on the date of tax accrual (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 contract is after January 1, 2003 .

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

• 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 in community property, the deduction will correspond to the spouses in equal shares, even if the contract is only in the name of one of them.