For rental of main residence
Regulations: Art. 612-3 Legislative Decree 1/2024, of March 12, approving the sixth book of the Tax Code of Catalonia, which includes the consolidated text of the legal provisions in force in Catalonia regarding transferred taxes.
Amount and maximum limit of the deduction
A. In general
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10% of the amounts paid in the tax period for the rent of the habitual residence, provided that the taxpayer is in one of the following situations :
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Be 32 years old or younger on the tax due date (normally, December 31).
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Having been unemployed for 183 days or more during the fiscal year.
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Have a degree of disability equal to or greater than 65 percent .
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Be a widow or widower and be 65 years of age or older .
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.
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The maximum limit will be 300 euros per year, provided that the requirements indicated in the section "Requirements for applying the deduction" are met.
In the case of joint taxation , if any of the declarants is in any of the previous situations, the maximum limit of the deduction will be 600 euros per year .
B. For large and single-parent families
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10% of the amounts paid in the tax period for rent on the habitual residence, provided that on the date the tax is due (normally December 31) the taxpayer belongs to a large or single-parent family
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The maximum limit will be 600 euros per year , provided that the requirements indicated in the section "Requirements for the application of the deduction" are met
Regarding the concept of large family see Law 40/2003, of November 18, on the protection of large families ( BOE of the 19th).
Regarding the concept of single-parent family see article 2 of Law 18/2003, of July 4, on support for families and article 4 of Decree 151/2009, of September 29, on partial development of the aforementioned Law. See also the comment on single-parent families under the deduction “For the birth or adoption of a child.”
Requirements for applying the deduction
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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 the following amounts :
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That the amounts paid in rent exceed 10% of the taxpayer's net income.
Other conditions for the application of the deduction
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This deduction can only be applied once , regardless of the fact that more than one circumstance of those established in the first point of letter A ("In general") of the section "Amounts and maximum limits of the deduction" may occur in the same taxpayer.
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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.
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The application this deduction is subject to adequate and documentary justification of the factual assumptions and the requirements that determine its applicability.
Note: Once the information required for the calculation of the deduction has been entered by the taxpayers entitled to it, it will be automatically transferred to the section "Additional information on the regional deduction for leasing in Andalusia, the Principality of Asturias, the Balearic Islands, the Canary Islands, Cantabria, Castilla-La Mancha, Castilla y León, Catalonia, Extremadura, Galicia, Madrid, the Region of Murcia, La Rioja and the Valencian Community" in Annex B.9 of the declaration.