For rental of main residence

Amounts and maximum amounts of the deduction

• 20% , with a limit of 800 euros .

• 25% with a limit of 950 euros if the tenant meets one of the of the following conditions:

  1. Have an age equal to or less than 35 years.

  2. Have a recognized degree of physical or sensory disability equal to or greater than 65%, or mental disability greater than 33%.

  3. Be considered a victim of gender violence according to the provisions of Law 7/2012, of November 23, of the Generalitat, comprehensive against violence against women in the area of the Valencian Community.

• 30% with a limit of 1,100 euros , if you meet two or more of the above conditions.

• The maximum amount of deduction will be prorated by the number of days in which the lease remains in force within the tax period and in which the personal circumstances required for the application of the different percentages are met. of deduction.

Keep in mind that in order to be able to make this deduction, the taxpayer, as a tenant, is required to pay amounts for the rent of his or her habitual residence during the tax period. Therefore, in the case of marriage, whatever its economic regime, only the amounts paid by the spouse who signed the lease contract will be deductible, without prejudice to the fact that said contract has internal effects between the spouses.

Requirements and other conditions for the application of the deduction

• That the date of the lease contract is after April 23, 1998 and its duration is equal to or greater than one year.

• That is the rental of the taxpayer's habitual residence, effectively occupied by him. For these purposes, the concept of habitual residence included in the state regulations regulating Personal Income Tax will be applied.

• That, for at least half of the tax period, neither the taxpayer nor any of the members of his family unit are owners , individually or jointly, of the entirety of the full ownership or of a real right of use or enjoyment constituted over another distant home less than 50 kilometers from the rented home, unless there is an administrative or judicial resolution that prevents its use as a residence.

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

• That the sum of the general taxable base and the savings taxable base , boxes [0500] and [0510] of the declaration, does not exceed the following amounts:

  • 30,000 euros in individual declaration.

  • 47,000 euros in joint declaration.

• When two or more taxpayers filing for Personal Income Tax are entitled to the application of this deduction for the same home , the limit will be prorated between them equally.

Deduction limits according to taxable base

• The maximum limits of the deduction (800, 950 or 1,100 euros, as appropriate) will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 27,000 euros, in individual taxation, or less than 44,000 euros, in joint taxation.

• When the sum of the general taxable base and the taxable base of the taxpayer's savings is between 27,000 and 30,000 euros , in individual taxation, or between 44,000 and 47,000 euros , in joint taxation, the amounts and limits of the deduction will be the following:

  1. In individual taxation, the result of multiplying the maximum limit of the deduction (800, 950 or 1,100 euros as appropriate) by a percentage obtained by applying the following formula:

     100 × (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the general taxable base and the taxpayer's savings and 27,000)

  2. In joint taxation , the result of multiplying the maximum limit of the deduction (800, 950 or 1,100 euros as appropriate) by a percentage obtained by applying the following formula:

     100 × (1 – the coefficient resulting from dividing by 3 .000 the difference between the sum of the general taxable base and the taxpayer's savings and 44,000)

  The proration of the maximum limits of the deduction must only be carried out when there is more than one person who, by submitting a declaration, can apply the deduction for the same home by meeting all the requirements required for it. , including the maximum amount of the liquidable base, although it does not apply it effectively. Therefore, people who do not submit a declaration or those who have a tax base greater than that required are not taken into consideration for the purposes of proration.

• The application of the deduction is conditional on the delivery of the monetary amounts derived from the legal act or business that gives the right to its application to be made by credit or debit card, bank transfer, nominative check or deposit into accounts in credit institutions .

Compatibility

This deduction is compatible with the one discussed below "For renting a home as a result of carrying out an activity, on one's own account or as an employee, in a different municipality."

For taxpayers who died before October 28, 2022

• The limit of the deduction will be 700, 850 or 1,000 euros , respectively, depending on the conditions met by the taxpayer.

• The sum of the general taxable base and the savings taxable base may not exceed 25,000 euros .

• The maximum limits of the deduction (700, 850 or 1,000 euros, as appropriate) will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 23,000 euros.

• When the sum of the general taxable base and the taxable base of the taxpayer's savings is between 23,000 and 25,000 euros , the amounts and limits of the deduction will be the result of multiplying the maximum limit of the deduction (700, 850 or 1,000 euros as appropriate) by a percentage obtained by applying the following formula:

  100 × (1 – the coefficient resulting from dividing by 2,000 the difference between the sum of the general taxable base and the taxpayer's savings and 23,000)