Example: deduction for rent of habitual residence

Mr. MAV He has had his habitual residence rented since 2006 and has been deducting this concept in his IRPF . In 2020, the landlord was paid 6,900 euros per year for this purpose.

The general tax base of the taxpayer in the 2020 financial year, who pays taxes individually, has amounted to 21,500 euros and the savings tax base to 600 euros.

Determine the amount of the deduction for the rent of the habitual residence in the 2020 financial year.

Solution:

Amounts paid for rent of the habitual residence = 6,900

Maximum deduction base :

Since the taxable base is greater than 17,707.20 euros, the maximum deduction base will be determined by subtracting from 9,040 euros the result of multiplying by 1.4125 the difference between the taxable base and 17,707.20 euros per year.

That is to say: 9,040 – [1.4125 x (22,100 – 17,707.20)] = 2,835.17

Deduction amount: (2,835.17 x 10.05%) = 284.93

The amount of the deduction thus determined will be entered in boxes [0562] and [0563] of the declaration, recording in each of them 50% of the total deduction.

That is, 284.93 x 50% = 142.46.