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Specific manual for Income Tax 2024 for people over 65 years of age

Autonomous Community of Catalonia

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.

Amounts and maximum limits of deductions

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

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

  • The maximum limit will be €300 per year .

Requirements for applying the deduction

  • That the taxpayer is a widow or widower and is 65 years of age or older .

  • 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:

    • €20,000 in individual taxation.

    • €30,000 in joint taxation.

  • That the amounts paid in rent exceed 10% of the taxpayer's net income .

Other conditions for the application of the deduction

  • The same home cannot give rise to the application of a deduction exceeding €600 . Accordingly, if more than one taxpayer is entitled to the deduction for the same property, each of them may apply in their declaration the amount obtained by dividing the amount resulting from the application of 10% of the total expense or the maximum limit of €600 , if applicable, by the number of taxpayers entitled to the deduction.

  • The application of this deduction is subject to adequate and sufficient documentary justification of the factual assumptions and the requirements that determine its applicability.