Living for rent is what the majority of our citizens are condemned to in our country given the impossibility of being able to buy a home; and therefore, it is not surprising that there are many Spaniards who own a rented flat. Given this scenario, regardless of whether you are a landlord or a tenant, both parties must include the rent in the Income statement.
Although since January 1, 2015 the deduction for rental of the habitual residence has been abolished, A transitional regime is established that allows people to deduct up to 10.05% of the amounts paid in the tax period for the rental of the Habitual housing, as long as the tax base is less than 24,107.20 euros per year, that the contract was already in force on January 1, 2015 and that they had paid deductible income. According to the Bankinter blog, the maximum base of this deduction will be:
- 9,040 euros per year when the tax base is equal to or less than 17,707.20 euros per year.
- 9,040 when the tax base is between 17,707.20 and 24,107.20 euros per year.
In the event that you have a rented apartment from before January 1, 2015 and the conditions to apply the deduction are met, taxpayers must enter it in boxes 562 (state) and 563 (autonomous).
Autonomous housing deductions
Andalusia: for lease of habitual residence for persons under 35 years of age or over 65 years of age; for those people who are victims of domestic violence, victims of terrorism or affected people. In addition, the deduction will be 15% of the amounts paid with a maximum amount of 600 euros per year or 900 euros per yearin the event that the taxpayer is considered a person with a disability (box 853).
Aragon: in this autonomy, a deduction may be obtained by checking box 876 for renting a habitual residence linked to certain payment dation operations, 10% of the amounts paid with a maximum investment base of 4,800 euros per year. Taxpayers in this community should check box 877 for rental of social housing (landlord deduction): 30% of the part of the full regional income tax that corresponds to the income of the real estate capital of such leases.
Asturias: box 887 must be marked by taxpayers for renting the habitual residence and this will mean a deduction of 10% of the amounts paid with a maximum of 500 euros and 20% with a limit of 1,000 euros, in the case of renting a home by taxpayers with habitual residence in rural areas at risk of depopulation. And box 1849 for deduction for emancipation of young people up to 35 years of agewho stop living with their ancestors and move their domicile to a new habitual residence located in this community that they will occupy under a property or lease regime: 100% of the expenses that occur in the year in which the emancipation takes place (expenses for the acquisition of furniture, transportation, for the lease or purchase of housing).
Canary Islands: box 0928 will be for the deduction for rental of habitual residence: 24% of the amounts paid with a maximum of 720 euros per year. Box 0942 for the deduction for lease of habitual residence linked to certain dation-in-payment operations: the 25% of the amounts paid with a maximum amount of 1,200 euros per year. And finally, box 944 for the deduction for expenses in credit insurance premiums to cover non-payment of housing leases (landlord deduction): the 75% of the expenses satisfied with a limit of 150 euros per year.
cantabria: it will be necessary to check box 946 to obtain a deduction for renting a habitual residence for young people, the elderly or people with disabilities: the 10% of the amounts paid with a limit of 300 euros in individual taxation and 600 euros in joint taxation. And it will be necessary to check box 0818 to obtain a deduction for rental contracts for homes located in areas of the municipality at risk of depopulation and that constitute or will constitute the habitual residence of the tenant. The deduction for the lessee will be 20% of the amounts paid with a limit of 600 euros in individual taxation and 1,200 euros in joint taxation.
Castilla la Mancha: box 0968 is marked to obtain a deduction for renting a habitual residence for persons under 36 years of age. 15% of the amounts paid with a maximum of 450 euros or 20% with a maximum of 612 euros when the taxpayer has his habitual residence in a municipality of Castilla-La Mancha with a population of up to 2,500 inhabitants or have their habitual residence in a municipality of Castilla-La Mancha with a population of more than 2,500 inhabitants and up to 10,000 inhabitants, which is located at a distance of more than 30 kilometers from a municipality with a population of more than 50,000 inhabitants.
Box 0212 is for the deduction for lease of principal residence linked to certain dation-in-payment operations: andl 15% of the amounts paid with a maximum amount of 450 euros. The 0213 is for the deduction for the rental of habitual residence for large families: 15% of the amounts paid with a maximum amount of 450 euros.
The 0228 is for the deduction for rental of habitual residence for single-parent families and will be 15% of the amounts paid with a maximum amount of 450 euros. And the 0229 is for deduction for rental of habitual residence by people with disabilities: 15% of the amounts paid with a maximum amount of 450 euros.
Castile and Leon: box 980 is for deduction for investment in rehabilitation of housing for rent in rural areas: 15% of the amounts invested and the habitual residence is located in a municipality that does not exceed 10,000 inhabitants or 3,000 inhabitants if 30km away of the provincial capital, with a maximum limit of 20,000 euros, both in individual and joint taxation. And box 975 for deduction for renting a residence for taxpayers under 36 years of age: 20% of the amounts paid with a maximum amount of 459 euros or 25% with a limit of 612 euros when the residence is located in a municipality that does not exceed 10,000 inhabitants or 3,000 inhabitants if it is 30 km from the provincial capital.
Catalonia: Box 1003 must be checked to obtain a deduction for lease of habitual residence -only taxpayers in certain disadvantaged situations such as having been unemployed for 183 days or more; or be 32 years of age or younger or be a widow or have a disability-: 10% of the amounts paid with a maximum of 300 euros or 600 euros if the taxpayer belongs to a large or single-parent family.
Madrid’s community: box 1043 for the deduction for the rental of habitual residence: of the 30% of the amounts paid with a maximum of 1,000 euros. This applies to those taxpayers under 35 years of age or those who have over 35 and under 40 years of age who, during the tax period, have been unemployed and have supported family responsibilities.
Valencian Community: box 1095 must be checked to obtain a deduction for rental of habitual residence. Renting a home for activities in a different municipality will mean a deduction of 20% of the amounts paid with a maximum of 800 euros and 25% of with a maximum of 950 euros if you are less than or equal to 35 years of age; a physical or sensory disability equal to or greater than 65% or a mental disability equal to or greater than 33%; or be considered a victim of gender violence. In the event that two or more of these conditions are met, the deduction rises to 30% with a limit of 1,100 euros.
Box 1097 is for the deduction for renting a home as a consequence of carrying out activities in a different municipality: the 10% of the amounts paid with a maximum of 224 euros. And box 1111, for the deduction for obtaining income derived from the lease of a home started during the tax period whose income does not exceed the reference price for private rentals (landlord deduction): 5% of full income in the tax period with a limit of 3,300 euros.
Estremadura: box 1019 will allow the taxpayer to obtain a deduction of 5% of the amounts paid for renting a habitual residence with a limit of 300 euros per year or 10% in the case of renting a habitual residence in rural areas, with the limit of 400 euros per year.
Galicia: Box 1026 must be checked to obtain a deduction of 10% of the amounts paid for the rental of a habitual residence for taxpayers aged 35 or less and with the limit of 300 euros per year per contract and year. If you have two or more minor children, the percentage will rise to 20% with a limit of 600 euros per year. The The amounts set for this deduction will be doubled if the lessee has a recognized degree of disability equal to or greater than 33%..
Balearic Islands: box 0907 will be marked to obtain a deduction of 15% of the amounts paid for the lease of the habitual residence, with a maximum of 440 euros (In the case of marriage, only the amounts paid by the spouse who signed the lease will be deductible). Is requirement, among others, to be under 36 years of age, or to have some degree of disabilityor be part of a large or single-parent family.
The Rioja: box 1165 for deduction for rental of habitual residence for taxpayers under 36 years of age: the 10% of the amounts paid with a limit of 300 euros per year. For those taxpayers residing in small municipalities, the amount will rise to 20% of the unsubsidized amounts paid in the year, with a limit of 400 euros per leaseboth in individual and joint taxation.