10.4.13. For renting a home due to temporary relocation
This deduction is not applicable to taxpayers who died before December 31, 2017.
Taxpayers may deduct 15 percent of the expenses incurred during the year in the form of rental income from housing due to the temporary transfer from their island of residence to another island in the Balearic archipelago within the scope of the same employment relationship.
The maximum annual amount of this deduction will be 400 euros.
Requirements
a) That it is a lease of a property intended for housing and actually occupied by the taxpayer.
b) That the security deposit has been made in favor of the Family Housing Institute.
c) That the sum of the taxable bases, general and savings, does not exceed the amount of 30,000 euros in individual taxation, nor 48,000 euros in joint taxation.
d) That the taxpayer identifies the landlord in the personal income tax return.
e) That the taxpayer can provide documentary evidence of the expense incurred and the rest of the requirements for the deduction.
f) That the temporary transfer does not exceed three years in duration.
The deduction will be completed in Annex B6, and the program will transfer the data to the deduction.