10.15.14. For leasing a home for activities in a different municipality

In general:
- Amount
  
  The rental of a home, as a result of carrying out an activity, on one's own account or another's, in a municipality other than the one in which the taxpayer previously resided, may be deducted as follows: 10% of the amounts paid in the tax period, with a limit of 224 euros .
- Requirements and conditions
  1. That the rented home is more than 50 km from the one in which the taxpayer resided immediately before the lease.
  2. That the home is located in the Valencian Community.
  3. That the amounts paid in the form of rent are not reimbursed by the employer.
  4. The application of the deduction is conditional on the delivery of the monetary amounts derived from the act or legal transaction that entitles it to its application being made by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions.
  5. That the sum of the general taxable base and the savings taxable base is not greater than 30,000 euros, in individual taxation, or 47,000 euros, in joint taxation. This requirement is controlled by the program.
  6. The limit of this deduction will be prorated by the number of days that the lease remains in force within the fiscal year.
  7. Only the taxpayer who resides in the rented property due to his/her activity is entitled to apply the deduction, provided that he/she is the holder of the contract and for the rent paid that, for this purpose, is attributable to him/her. However, if two or more taxpayers are entitled to apply this deduction for the same property, the limit will be prorated equally between them.
- Limit
  
  The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 27,000 euros in individual taxation, or less than 44,000 euros in joint taxation.
  
  When the sum of the general taxable base and the savings taxable base is between 27,000 and 30,000 euros in individual taxation, or between 44,000 and 47,000 euros in joint taxation, the deduction amounts and limits will be as follows:
  1. In individual taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the general taxable base and the taxpayer's savings and 27,000)
  2. In joint taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general taxable base and savings and 44,000)
  The apportionment of the maximum deduction limits must only be carried out when there is more than one person who, by filing a tax return, can apply the deduction for the same home by meeting all the requirements for doing so, including the maximum amount of the taxable base, even if they do not apply it effectively. Therefore, persons who do not file a declaration or those who have a taxable base higher than required are not taken into consideration for the purposes of the apportionment.
For taxpayers who died before October 28:
- Amount
  
  The leasing of a home, as a result of carrying out an activity, on one's own account or another's, in a municipality other than the one in which the taxpayer previously resided, may be deducted as follows: 10% of the amounts paid in the tax period, with a limit of 204 euros .
- Requirements
  1. That the rented home is more than 50 km from the one in which the taxpayer resided immediately before the lease.
  2. That the home is located in the Valencian Community.
  3. That the amounts paid in the form of rent are not reimbursed by the employer.
  4. The application of the deduction is conditional on the delivery of the monetary amounts derived from the act or legal transaction that entitles it to its application being made by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions.
  5. That the sum of the general taxable base and the savings taxable base does not exceed 25,000 euros.
  6. The limit of this deduction will be prorated by the number of days that the lease remains in force within the fiscal year.
  7. Only the taxpayer who resides in the rented property due to his/her activity is entitled to apply the deduction provided that he/she is the holder of the contract, and for the rent paid that, for this purpose, is attributable to him/her. However, if two or more taxpayers are entitled to apply this deduction for the same property, the limit will be prorated equally between them.
- Limit
  
  The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 23,000 euros.
  
  When the sum of the general taxable base and the savings taxable base is between 23,000 and 25,000 euros, the deduction limit will be the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 2,000 the difference between the sum of the taxpayer's general taxable base and savings and 23,000).

Compatibility

This deduction is compatible with the deduction "For renting of the habitual residence".

Completion

The window will reflect for each lease contract: the amounts paid by the holder of the deduction, the number of days the lease contract has been in force during the year, the number of declarants entitled to the deduction and the NIF of the landlord. If the landlord does not have a NIF, he/she must provide the Identification Number in the country of residence.