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Practical manual for Income Tax 2024. Volume 2. Autonomous community deductions

For renting a habitual residence

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

A. In general

Amount and maximum limit of the deduction

  1. 10 percent of the amounts paid in the tax period for rent of the taxpayer's habitual residence, with a maximum of 500 euros , both in individual and joint taxation.

  2. 30 of the paid in the tax period, with a maximum of 1,500 in the case of leasing of a primary residence by young people up to of age, large families, single parent families and women victims gender violence.

    Clarifications :

    - The conditions necessary for the consideration of a large family and its classification by categories will be determined in accordance with the provisions of Law 40/2003, of November 18, on the Protection of Large Families.

    - For the purposes of this deduction, members of single-parent families are considered, in the terms provided for in article 12 of the Consolidated Text, to be taxpayers who have descendants in their care, provided that they do not live with any other person other than the aforementioned descendants, unless they are ascendants who generate the right to apply the minimum for ascendants established in article 59 of the Personal Income Tax Law .

Requirements and other conditions for the application of the deduction

  • It must be a rental of habitual residence

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

    • - 35,000 euros in individual taxation.

    • - 45,000 euros in joint taxation.

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

    In the case of marriage, whatever the marital economic 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 Judgment No. 220/2009, of April 3 (Civil Division), issued in cassation appeal No. 1200/2004 ( ROJ : STS 2464/2009).

  • When two or more taxpayers are entitled to apply this deduction in respect of the same assets for the same tax period, the maximum amount of the deduction will be prorated among them in equal parts, the tax benefit being applied only in the declaration of those who meet the conditions established to be beneficiaries of the same.

B. For taxpayers residing in municipalities at risk of depopulation

Amount and maximum limit of the deduction

30 percent of the amounts paid in the tax period in the case of renting a habitual residence by taxpayers with habitual residence in municipalities at risk of depopulation, with a limit of 1,500 euros , both in individual and joint taxation.

Requirements and other conditions for the application of the deduction

  • Those municipalities with a population of up to 20,000 inhabitants will be considered as at risk of depopulation , provided that the population has been reduced by at least 10% since 2000.

    You can access the municipalities at risk of depopulation in 2024 provided by the Autonomous Community of the Principality of Asturias through the following link: " Councils at risk of depopulation ".

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

    • - 35,000 euros in individual taxation.

    • - 45,000 euros in joint taxation.

  • When two or more taxpayers are entitled to apply this deduction for the same assets for the same tax period, the maximum amount of the deduction will be prorated among them in equal parts , with the tax benefit being applied only to the declaration of those who meet the conditions established to be beneficiaries of the same.

Important: 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.