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Practical manual for Income Tax 2020.

For amounts invested in the rental of the habitual residence

Regulations: Articles 7 and 2 Text Consolidated version of the provisions issued by the Autonomous Community of Andalusia on transferred taxes, approved by Legislative Decree 1/2018, of June 19.

Amount and maximum limit of the deduction

  • 15 percent of the amounts paid in the tax period for the rent of the taxpayer's habitual residence.
  • The maximum deduction amount will be 500 euros per year .

Requirements and other conditions for the application of the deduction

  • That taxpayer has not reached 35 years of age on the tax accrual date (normally, December 31). In the case of joint taxation, this age requirement must be met by at least one of the spouses or, where applicable, the father or mother in the case of single-parent families.

    For the concept of single-parent family, see article 4 of the Revised Text of the provisions issued by the Autonomous Community of Andalusia on transferred taxes, approved by Legislative Decree 1/2018, of June 19.

  • That the sum of the general and savings tax bases does not exceed the following amounts:

    • - 19,000 euros in individual taxation
    • - 24,000 euros in joint taxation
  • That the constitution of the mandatory deposit of the security deposit referred to in article 36 of Law 29/1994, of November 24, on Urban Leases ( BOE of the 25th), in favor of the Autonomous Community of Andalusia, in accordance with the applicable autonomous regulations, be accredited.

  • That the taxpayer identifies the landlord of the home by stating his/her NIF in the corresponding declaration-settlement.

    Note: Taxpayers entitled to the deduction must complete the section "Additional information on the regional deduction for rent" in Annex B.6) of the declaration in which, in addition to the data necessary to quantify the deduction, the NIF/NIE of the landlord of the home must be stated and, if applicable, of the second landlord or, if applicable, if they have stated a NIF from another country, an X must be marked in the corresponding box.

  • The deduction will be made by the holder or holders of the lease contract.

    In the case of marriage, regardless of the marital property regime, only the amounts paid by spouse who signed the lease contract will be deductible and, consequently , the amounts paid by the spouse who is not listed in the contract do not give the right to said deduction because he or she is not the tenant. See in this regard Supreme Court Judgment No. 220/2009, of April 3.

    In any case, the maximum deduction amount will be euros per year both in individual and joint taxation.

Incompatibility

Please note that the application of the regional deduction for rent and the deduction for investment in a habitual residence in the same tax year is incompatible.