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Practical manual for Income Tax 2020.

For renting a habitual residence

Regulations: Articles 9 and 13 Text Consolidated version of the legal provisions of the Autonomous Community of Extremadura on taxes transferred by the State, approved by Legislative Decree 1/2018, of April 10.

Amounts and maximum limits of deductions

  • 5 percent of the amounts paid by the taxpayer in the tax period for rent on his/her habitual residence, with a of 300 euros per year.

  • 10 percent of the amounts paid by the taxpayer in the tax period with the limit of 400 euros in the case of rent of a habitual residence in a rural environment .

    Attention: Housing in rural areas will be considered to be housing located in municipalities and population centers with fewer than 3,000 inhabitants.

Requirements and other conditions for the application of the deduction

  • That taxpayer meets any of the following circumstances :

    1. That on the date of accrual of tax you are less than 36 years old . In the case of joint taxation, the age requirement must be met by at least one of the spouses, or, where applicable, the father or mother.
    2. That he/she is part of a family that has legal consideration of large .

    3. That he/she suffers from a physical, mental or sensory disability, provided that he/she is legally considered a person with a disability with a degree of disability equal to or greater than 65% , in accordance with the scale referred to in article 354 of the consolidated text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of October 30 ( BOE of 31).

      However, a degree of disability equal to or greater than 65% will be considered proven in the case of persons whose disability is judicially declared by the procedure provided for in the Civil Procedure Law, even if it does not reach said degree.

  • That it is the lease of the habitual residence of the taxpayer , effectively occupied by him and located within the territory of the Autonomous Community of Extremadura.

  • That the Tax on Property Transfers and Documented Legal Acts has been paid for the lease and, where applicable, for its extensions or, where applicable, a self-assessment for the aforementioned tax has been submitted.

    Precision: the new exemption assumption added in article 45.1.B) of the consolidated text of the Law on Property Transfer Tax and Documented Legal Acts "for leases of housing for stable and permanent use referred to in article 2 of Law 29/1004, of November 24, on Urban Leases", by article 5 of Royal Decree-Law 7/2019, of March 1, on urgent measures in housing and rental matters ( BOE of 5). The exemption exempts the taxpayer from compliance with the main tax obligation of payment, but not from the formal tax obligation of submitting the corresponding self-assessment without debt to pay.

  • That the mandatory deposit has been established as a guarantee referred to in the Urban Leasing Law in favor of the Autonomous Community of Extremadura in accordance with the provisions of Law 3/2001, of April 26, on the Quality, Promotion and Access to Housing in Extremadura.
  • That taxpayer is not entitled during the same tax period to any deduction for investment in primary residence .

  • That neither the taxpayer nor any of the members of his/her family unit are the owners of full ownership or a real right of use or enjoyment of another home located less than 75 kilometers from the rented home .

    The concept of family unit to be used is the one defined in article 82 of the Personal Income Tax Law.

    In the event that the taxpayer and/or any member of his/her family unit owns a percentage of full ownership or usufruct of another home located less than 75 kilometres from the rented home, the deduction cannot be applied.

  • That the sum of the general and savings tax bases (boxes [0435] and [0460] of the declaration) is not greater than the following amounts:

    • 19,000 euros in individual taxation .
    • 24,000 euros in joint taxation .

  • When two or more taxpayers have the right to apply this deduction in respect of the same assets for the same tax period, its amount will be prorated between them in equal parts .

    The apportionment of the deduction refers only to its maximum limit .

    In the case of marriage, regardless of the matrimonial economic regime, only the spouse or spouses who appear as tenants in the contract are entitled to deduction . See in this regard Supreme Court Ruling No. 220/2009, of April 3.

    In the event that only part of the amounts paid in the year for the rental of a habitual residence is for rent in a rural area, the deduction applicable for each of the types of rental may not exceed its own limit, nor 400 euros jointly, given that it is a single deduction with increased percentages and limits for the case of rental in a rural area.

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, that of the second landlord or, if applicable, if a NIF from another country has been entered, an X will be marked in the corresponding boxes.