10.13.14. For renting a habitual residence

Amount 

10% of the non-subsidized amounts paid in the year for the rental of your habitual residence with the limit of 300 euros per year per rental contract, both in individual and joint taxation.

Requirements and conditions

1. That the taxpayer meets any of the following circumstances:

   • That you have not reached 35 years of age on the date the tax accrual occurs.

   • That he/she is part of a family that is legally considered large.

   • That he suffers from a disability with a recognized degree equal to or greater than 65%, or is legally incapacitated. 

     Following the entry into force of Law 8/2021 amending the Civil Code, the reference made to judicial incapacity is extended to judicial resolutions establishing representative guardianship of persons with disabilities.

2. That it is the lease of the taxpayer's habitual residence, actually occupied by the taxpayer and located in the territory of the Autonomous Community of the Region of Murcia.

   The taxpayer must prove that the rented property constitutes his or her habitual residence.

3. That the taxpayer is the holder of a lease agreement for which the corresponding model for the tax on property transfers and documented legal acts has been submitted.

   In the case of married couples with a community property regime, the deduction will correspond to the spouses equally, even if the rental contract is in the name of only one of them.

4. That the general tax base minus the taxpayer's personal and family minimum is less than 24,380 euros, provided that the savings tax base does not exceed 1,800 euros.

5. That neither the taxpayer nor any of the members of his/her family unit are the owners of more than 50% of the full ownership or a real right of use or enjoyment of another home.

6. That the taxpayer is not entitled to any deduction for investment in a primary residence (whether state or regional) during the same tax period.

7. When two taxpayers are entitled to apply the deduction, the total amount, without exceeding the limit established by the lease contract, will be prorated equally in the declaration of each of them.

   If the contract is in the name of two taxpayers and only one of them is entitled to apply the deduction for meeting the required requirements, he or she may apply the deduction on the amounts paid that correspond to him or her up to a maximum amount of 300 euros.

8. In the exceptional case that each spouse has resided during the tax period in a different habitual residence, the limit of 300 euros will apply to each spouse, since each of them is the holder of a different rental contract, regardless of whether they are taxed individually or jointly.

Deduction base

The basis for this deduction will be the amounts justified with an invoice or receipt paid by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions, to the persons or entities that are landlords of the property.

In no case will amounts paid through cash payments give the right to make this deduction.

Completion

For each dwelling, the amount paid that was not subsidized, the number of people entitled to the deduction and the NIF of the landlord will be recorded. If the person does not reside in Spain and does not have a NIF, the identification number of the country of residence will be reflected.

Additionally, if you are part of a large family, you will check the box provided for this purpose.