People who live off have to be very careful when making the . Depending on your circumstances and the autonomous community in which you reside, you can obtain benefits by submitting the draft.
At the state level, only taxpayers with contracts in force that were entered into before January 1, 2015 are eligible for deductions. , all those who have a tax base of less than 24,107 euros may deduct 10.05% of the amounts paid during the year in both individual and joint taxation.
When the tax base is less than 17,707 euros, the maximum deduction will be 9,040 euros per year, and will decrease as the tax base approaches the aforementioned 24,107 euros. These data must be presented, one of those corresponding to general deductions from the fee.
When making the draft, you should check if the data about the rent is already loaded from other years. in the face of possible oversights when making the statement. If they are not loaded, you must enter them manually. The amount paid for rent, the lessor’s NIF or its corresponding number from their country of residence, as well as the cadastral reference and data confirming the right of taxpayers to deductions (disability, residence…) are essential for the processing of deductions.
Deductions for renting a habitual residence in each autonomous community
Due to the low level of application of the state regulation, it is more frequent that it is through regional deductions where taxpayers can find tax benefits at the time of making the declaration. All of them must appear in Annex B6. Broken down by communities, they are as follows:
-In Andalusia, those under 35 years of age may deduct up to 15% of the rent paid with a maximum of 500 euros, provided that their tax base is less than 19,000 euros in an individual declaration and 24,000 in a joint declaration.
-In Aragon, taxpayers may deduct 10%, up to a maximum of 4,800 euros, of the amounts paid for the lease of the main residence linked to certain dation in payment operations. The tax base must be less than 15,000 euros in an individual declaration and 25,000 in a joint declaration.
-In Asturias, you can deduct 10% of the rent paid up to a limit of 455 euros. This limit amounts to 606 euros in homes in rural areas. In any case, the tax base must not exceed 25,009 euros in an individual declaration and 35,240 in a joint declaration. It is also mandatory that, at least, the amounts paid constitute 10% of the total tax base.
-In the Balearic Islands, those under 36 years of age, taxpayers with a physical disability of 65% or a mental disability of 33%, large families or workers who have moved to another island in the archipelago for work are entitled to a 15% deduction up to a limit of 400 euros. The home must be for regular use, with a contract of at least one year, and the taxpayer or anyone in his family unit may have had another home within 70 kilometers or have invested in a regular home. The maximum tax base will be 20,000 euros in individual taxation and 34,000 jointly, 26,000 and 40,000 for large families and 30,000 and 48,000 in cases of job transfer.
-In the Canary Islands, the deduction may be up to 20% with a maximum of 600 euros. The requirements are not to exceed 20,000 euros of tax base in individual taxation or 30,000 jointly and to have paid at least 10% of the amount of the tax base. There are also deductions of 25% and a maximum of 1,200 euros in the payment of leases linked to certain dation in payment operations (maximum tax base of 24,000 euros in individual taxation and 34,000 jointly).
-In Cantabria, the deduction is for those under 35, over 65 and people with a disability of at least 65%. These citizens will be able to deduct 10% of the rent paid up to a limit of 300 euros in an individual declaration and 600 in a joint declaration. The tax base must be less than 22,000 euros in individual taxation or 31,000 as a whole and the amounts must mean at least 10% of these bases.
-In Castilla-La Mancha, those under 38 years of age may deduct 15% of the amounts paid up to a maximum of 450 euros and 20% up to a maximum of 612 if the dwelling is in a municipality with 2,500 inhabitants or less or in one of between 2,500 and 10,000 who are more than 30 kilometers away from a town of 50,000 or more inhabitants. The sum of the tax base minus the minimum per descendant must be a maximum of 12,500 in individual taxation and 25,000 in joint taxation.
-In Castilla y León, taxpayers under 36 years of age can deduct 20% of the rent paid with a maximum of 459 euros. It rises to 25% and a cap of 612 in municipalities with less than 10,000 inhabitants and less than 3,000 if they are less than 30 kilometers from the provincial capital. The tax base must be less than 18,900 in an individual return and 31,500 in a joint return.
-In Catalonia, you can deduct 10% of the rent up to a limit of 300 euros (600 in a joint declaration or large families) provided that you are 32 years old or younger, 65 or older, have been unemployed for at least 183 days of the year or the person in question is a widow or has a disability of at least 65%. The tax base must be less than 20,000 euros and 30,000 in individual and joint taxation, respectively. In addition, the rent paid must be at least 10% of said base.
-In Extremadura, the deduction will be 5% up to a maximum of 300 euros for taxpayers aged 36 or less, large families or people with disabilities of 65% or more. If the home is in municipalities with a maximum of 3,000 inhabitants, it rises to 10% and the 400-euro limit. For this, the taxpayer must have paid the Tax on Patrimonial Transmissions and Documented Legal Acts, deposited a bond, that they do not have the right to deduction for investment in housing, that no one in the family unit has a property less than 75 kilometers away and that the sum of the tax bases does not exceed 19,000 euros in an individual declaration and 24,000 in a joint declaration.
-In Galicia, the deduction will be 10% up to a total of 300 euros and 20% and 600 for tenants who have two or more minors in their care. The amounts are doubled if the taxpayer has a disability of at least 33%. The tenants must be 35 years old or younger, have paid a deposit, have a contract in force after 2003 and not exceed a tax base of 22,000 euros.
-In Madrid, you can deduct up to 30% of the rent with a maximum of 1,000 euros. Taxpayers must be 35 years old or younger, or between 35 and 40 and have been unemployed for at least 183 days of the year. For this, the Tax on Property Transfers and Documented Legal Acts must be paid, have a copy of the deposit of the bond, not exceed a taxable base of 25,620 euros in individual taxation or 36,200 jointly, have paid at least 20% of that base and that all the bases of the family unit do not exceed 60,000 euros.
-In Navarra, the deduction is 15% of the rent paid with a maximum of 1,200 euros per year. The tax base cannot exceed 30,000 euros in individual taxation or 60,000 in joint taxation and the rent paid must be at least 10% of all the income of the subject, not counting exempt income.
-In the Basque Country, the deduction is 20% of the amounts paid during the year with a maximum of 1,600 euros, although in the case of large families it rises to 25% with a maximum of 2,000 euros and in those under 30 years of age to a 30% and a maximum of 2,400 euros per year.
-In the Valencian Community, there is a general deduction of 15% up to 550 euros, another of 20% and 700 euros for those under 35 years of age or physical or sensory disability of 65% or mental disability of 33% and a final deduction and another of 25% and up to 850 euros combining the requirements of the previous one in terms of age and disability. To qualify for them, the contracts must be after April 1998 and for at least one year, none of the members of the family unit must have a property less than 100 kilometers away, the taxpayer must not be entitled to deductions for investment in habitual residence and the tax base cannot exceed 30,000 in individual taxation or 50,000 in joint declaration.
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