One of the best ways to deducting the rent is through the income statement; however, currently the possibility of deducting an amount of money is not open to all people who want to do so.
Second homes or residences
In case the person you want deduct an amount of money from the rent use that space as something other than a home, for example offices or shops or you do not have that house as your first home, you will not be able to use it to deduct income.
By autonomous communities
On the other hand, many of the autonomous communities They do not give the possibility of deducting taxes or include extra conditions with respect to the type of housing.
What are the requirements for your home to be included in income tax?
In order to include it in the end of year deductions, your home must have been inhabited for more than 3 consecutive years or it must have been inhabited for 12 months after purchase. In the event that an attempt is made to deduct taxes with a house that does not meet the requirements and the Treasury realizes it, the person may request amount of money that has been deducted.
To be able to access this deduction, what you must do ask deduct from housing where you live most of the year, that is, where you can prove that it is your usual home.
How is the tax benefit and how much?
To give you an idea, the tranche includes a deduction of up to 10,05% of the total amount paid for rent. For this to take effect, you must have a tax base of 24.020 euros. To know if you meet this point, all you have to do is add the gross salary, Besides monetary returns. Afterwards, the deductions from money. If your tax base exceeds 24 thousand euros, you will not be able to qualify for the rent deduction in the income, since the income is higher than 30 thousand euros.
Regional deductions that can be accessed for renting
You must also bear in mind that each of the autonomous communities establishes its own deductions and cannot be overridden. In all the cases that we are going to name below, the landlord will have to post the deposit and an official identification to the person to whom the apartment is rented.
If you are the person you rent and the owner did not deposit the deposit, you will no longer be able to deduct the proportional part of the rent and if you carry it out, the property can claim you later.
Andalusia
In the Andalusia area, it is allowed to deduct up to one 15% of the rent amount that is paid, however, here a minimum of 500 euros must be met. In addition, to be able to enjoy this deduction, you must be under 35 years of age and not exceed 19 thousand euros of individual taxation or 24 thousand euros of joint taxation.
In order to access this rent deduction, the house deposit must be made available to the autonomous community. With this, the contract holder will be able to deduct.
At the time of the statement of income, The person who wants to deduct must put their NIF in box 743 of the return. Said deduction will be carried out on the owner of the home or owners in the case of a married couple; being in both cases the limit of 500 euros. This rental deduction cannot be made with a purchase of the habitual residence.
Aragon
Only in certain operations will it be possible to deduct 10% of the rent on the amount that you have contributed with a maximum of 4.800 euros.
This type of deduction is valid for all people that have a tax base of 15.000 euros or 25.000 if done jointly.
To access this deductionIt can only be done when there is a case of the adjudication of a habitual residence or an outstanding debt on the mortgage credit; This must be formalized in a contract by both parties.
In this case, no type of deposit should be left to the autonomous community.
Principality of Asturias
In this case, the maximum limit that can be accessed is 10% of the amounts paid in rental concept, with a maximum of 455 euros per month regardless of whether it is individual or joint declaration. In the event that the home is in a rural setting, the amount rises to 606 euros with a 15% deduction of the total.
In order to have this benefit, you must put your NIF in box 760 on the income statement.
Balearic Islands
No deductions on rent
Canary Islands
The deduction is up to 15% for taxpayers with a tax base of up to 500 euros.
Cantabria
In order to access the deductions in Cantabria, You must be under 35 years of age or over 65. People who can demonstrate a disability of up to 64% can also enjoy this deduction, of 10% rent on incomes of less than 300 euros per month.
Castile and Leon
In Castilla y León you can enjoy up to a 15% deductions on rents that do not exceed 459 euros per month. In rural areas, the amount increases and you will be able to access 20% deductions on incomes that or exceed 600 euros. In addition, the home in question may not be more than 30 kilometers from the downtown area, that is, from the capital of the province.
This deduction type It is only available to children under 36 years of age.
Catalonia
In Catalonia, deductions are up to 10% on incomes below 300 euros. In order to qualify for this option, said taxpayer must be under 32 years of age or have a 183-day strike.
People who have any disability higher than 65% or people over 65 can also access this deduction.
For large families, the maximum deduction amount is up to 600 euros.
Estremadura
This deduction is only available for people under 36 years of age or for those large families. You can also access this type of aid if you have a disability of up to 65%.
Deductions range from 5 to 10%.
Galicia
In Galicia you can deduct up to 10% with a maximum of 300 euros in the lease. The large families They can deduct up to 20% with a total of 600 euros. Also people who have a grade of DISCAPACITY greater than 33%.
Madrid
In Madrid, you can deduct up to 20% of the annual income with a maximum of 840 euros. To access the deduction, the landlord must deposit in the institute of the housing of the community of Madrid.
Murcia
In Murcia there is no deduction type, so no one will be able to contemplate deductions in your rent.
The Rioja
La Rioja does not have any type of deduction in rents.
Valencia
In the Valencia area, you can deduct a% of the rent, but the amount varies, depending on the person who wants to request it.Most people have 15% of the total rent as long as they are less than 35 years or have some type of disability greater than 65%.
In Valencia, it will also be possible to deduct for the beginning of business for someone else or own account, with a limit of 140 euros in the total amount.
Basque Country
Although the Basque Country does not have the state deduction limit for rent, if you have the possibility of generally deducting 20% of the amounts you have invested in the rent with a limit of up to 1600 euros per year. In the case of large families or those under 35 years of age, the amount increases up to 2.000 euros with a deduction of up to 25%.
Navarre
In Navarra you can only deduct 15% of the total, with a maximum of 1.200 euros. In order to carry out this procedure, the person who wants to carry it out is required to have a leasing contract.
Finally, we remind you that the fact that your landlord does not include his rent for rentIt does not mean that you cannot do it, since they are two totally isolated events. In this case, the person who would be breaking the tax law would be your landlord and not you. However, you should also bear in mind that if you declare and your landlord does not, they may have serious problems when reviewing the data you are giving them and have to pay high fines.
It is best that you discuss it with your landlord before any procedure.
I am very interested in deductibles in Catalonia. This is for people who have a disability greater than 65% and for people over 65 years of age in that they can access this deduction. Note that it does not occur in all places, there are things to take into account.