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Practical manual for Income Tax 2020.

For renting a habitual residence

Regulations: Art. 7 of the Revised Text of the legal provisions of the Principality of Asturias on taxes transferred by the State, approved by Legislative Decree 2/2014, of October 22.

Amounts and maximum limits of deductions

  • 10 percent of the amounts paid in the tax period for renting the taxpayer's habitual residence, with a maximum of 455 euros , both in individual and joint taxation.
  • 15 percent, with a limit of 606 euros , in the case of renting a habitual residence in a rural environment, understood as such the residence that is located on non-urbanizable land according to the urban planning regulations in force in the Principality of Asturias, and that which is located in municipalities with a population of less than 3,000 inhabitants , regardless of the classification of the land.

Requirements and other conditions for the application of the deduction

  • That the sum of the general and savings tax bases in boxes [ 0435 ] and [ 0460 ] of the declaration does not exceed the following amounts:

    • - 25,009 euros in individual taxation.
    • - 35,240 euros in joint taxation.
  • That the amounts paid in rent exceed 10 percent of the taxable base for the tax period.

  • 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 does not appear in the contract do not give the right to said deduction because he or she is not the tenant. See in this regard the Supreme Court Ruling No. 220/2009, of April 3.

Important: Taxpayers entitled to the deduction must complete the section "Additional information on the regional deduction for rent" in Annex B.6 of the declaration form, in which, in addition to the data necessary to quantify the deduction, the NIF / NIE of the landlord of the home and, if applicable, that of the second landlord must be stated; If applicable, if you have entered a NIF from another country, an X will also be marked.