For renting a habitual residence

Amounts and maximum limits of the deduction

• 10% of the non-subsidized amounts paid in the fiscal year, in the tax period for renting the taxpayer's habitual residence.

• The maximum amount of deduction will be 300 euros per year per contract .

Deduction base

The basis of this deduction will be constituted by the amounts justified with an invoice or receipt paid, by credit or debit card, bank transfer, nominative check or deposit into accounts in credit institutions, at persons or entities that are landlords of the home.

In no case will the amounts paid through deliveries of cash give the right to make this deduction.

Requirements and other conditions for the application of the deduction

• That occurs in the taxpayer in any of the following circumstances:

  a) Who has not reached 35 years of age on the date of tax accrual (normally, December 31).

  b) That he is part of a family that is legally considered to be large .

  c) Who suffers from a disability with a recognized degree equal to or greater than 65% , or is judicially incapacitated, or a guardianship representative of the taxpayer.

• That is the rental of the taxpayer's habitual residence, effectively occupied by him.

• That the home is located in the territory of the Autonomous Community of the Region of Murcia.

• That the taxpayer is the owner of a lease contract for which the corresponding model of the Tax on Property Transfers and Documented Legal Acts has been presented.

  In the case of marriages in community property, the deduction will correspond to the spouses in equal shares, even if the lease contract is recorded in the name of only one of them.

• That the general tax base less the personal and family minimum of the taxpayer , boxes [0435] and [0519] of the declaration, respectively, is less than 24,380 euros , provided that the tax base of the savings, box [0460 ] of the declaration does not exceed 1,800 euros .

• That neither the taxpayer nor any of the members of his family unit are owners of more than 50% of the full ownership or a real right to use or enjoy another home.

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

• When two taxpayers are entitled to the application of the deduction, the total amount, without exceeding the limit established by the lease contract (300 euros), will be prorated equally in the declaration of each one of them.

  The proration will not be made if one of the tenants cannot apply the deduction due to having a tax base greater than the allowed amount.