10.15.13. For rent or payment for the transfer of use of the habitual residence

Amount

For the lease or payment for the transfer of use, by virtue of contracts granted with entities that own collaborative housing under the provisions of Law 3/2023, of April 13, on collaborative housing in the Valencian Community, of the habitual residence, provided that the part that corresponds to this concept appears separately on the receipt issued by the owning entity, the taxpayer may deduct the amounts paid in the tax period:

The 20% with a limit of 800 euros.
25% with a limit of 950 euros if the tenant meets one of the conditions set out below, or 30% , with a limit of 1,100 euros if he/she meets two or more:
- Be 35 years of age or younger.
- Have a recognized degree of physical or sensory disability equal to or greater than 65%, or mental disability greater than 33%. The deduction will also apply when the disability is declared judicially, even if it does not reach that degree.
  
  Guardianship with full powers of representation established by court order will be considered a disability level of 65%.
- Be considered a victim of gender violence according to the provisions of Law 7/2012, of November 23, of the Generalitat, comprehensive against violence against women in the Valencian Community.

In the case of taxpayers who died before May 9, 2023 , the percentages and deduction limits set forth will only apply to the amounts paid in the tax period for the lease of the habitual residence.

Requirements

That it is the lease of the taxpayer's habitual residence, effectively occupied by the taxpayer himself, provided that the date of the contract is after April 23, 1998 and its duration is equal to or greater than one year. For these purposes, the concept of habitual residence will be that included in the state regulations governing the tax.
That for at least half of the tax period, neither the taxpayer nor any of the members of his/her family unit are the owners, individually or jointly, of the entire full ownership or a real right of use or enjoyment constituted over another dwelling less than 50 kilometres from the rented dwelling, unless there is an administrative or judicial resolution that prevents its use as a residence.

The dwelling that its owner transfers to the Valencian Housing and Land Authority for social rental will not be counted as another dwelling when the transferor is over 65 years of age and becomes a user of collaborative housing, of social interest, under a transfer of use regime.

The provisions of the preceding paragraph shall not apply to taxpayers who died before May 9, 2023.

In the case of a woman who is a victim of gender violence, for the purposes of applying this deduction, the aggressor's spouse who is not legally separated will be considered not to be part of the family unit. The property that the taxpayer shared with the aggressor will not be counted as habitual residence either.
That you are not entitled to any deduction for investment in your primary residence during the same period.
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.
The limit of this deduction will be prorated by the number of days that the lease remains in force within the tax period and in which the personal circumstances required for the application of the different deduction percentages are met.
When two or more taxpayers who declare the tax are entitled to apply this deduction for the same dwelling, the limit will be prorated between them in equal parts.
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.
The taxpayer must be the holder of the lease agreement.

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:

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)
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.

Compatibility

This deduction is compatible with the deduction "For leasing a home for activities in a different municipality."

Completion

The following data will be reflected in the window:

You will need to select the Type from those listed in the drop-down menu.
You must select the key that corresponds to your situation from those that appear in the drop-down menu in the "key" box.
Amount paid by the person listed as the owner in the lease contract.

In the case of marriage, if only one of the spouses appears in the contract, it will be he or she who can apply the deduction. If the rent is paid with joint funds, the spouse, the holder of the contract, may apply a deduction for 50% of the rental amount. The amounts paid by the other spouse do not give the right to the deduction since he or she does not have the status of tenant.
1. Yes, for the same tenant you have to select several keys, the amounts corresponding to each of them will be reflected separately. For example, if and during the fiscal year the taxpayer would have turned 36, the amounts paid before and after the date on which they turned 36 must be indicated separately. Likewise, the amounts paid before or after the date on which the disability requirement occurs must be indicated separately.
The number of days in the tax period in which the lease has been in force for the key entered and the required personal circumstances have been met.
The landlord's NIF. If the landlord does not have a NIF, he/she must provide the Identification Number in the country of residence.

The program will transfer the data to Annex B.8 of the declaration.