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Practical manual for Income Tax 2020.

For rental of main residence

Regulations: Art. 1.1 Law 31/2002, of December 30, on fiscal and administrative measures , of the Autonomous Community of Catalonia.

Amounts and maximum limits of deductions

  • 10 percent of the amounts paid in the tax period for rent on the habitual residence.

    In the case of marriages under a community property regime, and in the event that the lease of the habitual residence is in the name of only one of the spouses, only the spouse who appears in the lease contract has the right to the deduction for the rent of the habitual residence when he or she meets the required conditions.

  • The maximum limit will be:

    • 300 euros per year, provided that the requirements indicated in the following section are met

    • 600 euros per year , provided that on the tax accrual date (normally, December 31) the taxpayer belongs to a large family and meets the requirements established in letters b) and c) indicated in the following section .

      Regarding the concept of large family, see Law 40/2003, of November 18, on the protection of large families ( BOE of the 19th).

    Note: In the case of joint taxation, provided that one of the declarants is in any of the circumstances described in letter a) above or belongs to a large family, the maximum amount of the deduction is 600 euros and the sum of the taxable bases, general and savings, less the amount of the personal and family minimum is 30,000 euros.

Requirements for applying the deduction

  1. That the taxpayer is in one of the following situations :

    • Be 32 or younger years of age on the tax accrual date (normally, December 31).
    • Having been unemployed for 183 days or more during the fiscal year.
    • Have a degree of disability equal to or greater than 65 percent .
    • Be a widow or widower and be 65 years of age or older .
  2. That the sum of the general and savings tax bases of the taxpayer less the personal and family minimum , sum of boxes [0435] and [0460] less the amount of box [0520] of the declaration, does not exceed 20,000 euros per year .
  3. That the amounts paid in rent exceed 10% of the taxpayer's net income.

Other conditions for the application of the deduction

  • This deduction can only be applied once , regardless of whether the same taxpayer may meet more than one of the circumstances established in letter a) of the previous section "Requirements for applying the deduction".
  • The same dwelling cannot give rise to the application of a deduction greater than 600 euros . Accordingly, if more than one taxpayer is entitled to the deduction for the same dwelling, each of them may apply in their declaration the amount obtained by dividing the amount resulting from the application of 10 per 100 of the total expense or the maximum limit of 600 euros , if applicable, by the number of declarants entitled to the deduction.

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 it exists, that of the second landlord or, where appropriate, if they have stated a NIF from another country, an X will be marked in the corresponding boxes.