10.3.5. For renting a habitual residence

10 of the amounts paid in the tax period for the rent of the taxpayer's habitual residence may be deducted from the total regional tax rate, up to a maximum of 455 euros.

The deduction percentage will be 15 percent with a limit of 606 euros in the case of renting a habitual residence in a rural environment. This will be understood as housing located on non-urbanizable land according to the urban planning regulations in force in the Principality of Asturias, and housing located in municipalities with a population of less than 3,000 inhabitants, regardless of the classification of the land.

Requirements

• The sum of the general tax base and savings must not exceed 25,009 euros in individual taxation or 35,240 euros in joint taxation.

• The amounts paid in rent must exceed 10% of the taxable base.

Completion

You must indicate the amounts paid by the deduction holder, the NIF of the landlord and whether or not the lease takes place in the rural environment under the terms indicated above. If the landlord does not have a NIF, he/she must provide the Identification Number in the country of residence.

In the case of marriage and if the amounts have been paid by the spouses in equal parts, 50% of the total amount paid by both will be reflected.

The program will transfer the data included in Annex B6 of the declaration.