For rent or payment for the transfer of use of the habitual residence
Regulations: Art. 4.One.n), Four and Five and Additional Provision sixteenth Law 13/1997, of December 23, regulating the autonomous section of the Personal Income Tax and other transferred taxes, of the Valencian Community
Amounts and maximum amounts of deductions
-
20% , with a limit of 800 euros .
-
25% with a limit of 950 euros if the tenant meets one of the following conditions:
-
Be 35 years of age or younger.
-
Have a recognized degree of physical or sensory disability equal to or greater than 65%, or mental disability greater than 33%.
The deduction will also be applicable when, without reaching said degree of disability, the incapacity or guardianship with full powers of representation of persons with disabilities has been judicially declared.
The specific provisions provided for people with physical or sensory disabilities, with a degree of disability equal to or greater than 33%, will apply to Social Security pensioners who have been granted a pension for total, absolute or severe permanent disability, and in the case of pensioners of passive classes who have been granted a retirement pension or withdrawal pension due to permanent incapacity for service or disability.
-
Be considered a victim of gender violence according to the provisions of Law 7/2012, of November 23, of the Generalitat, comprehensive against violence against women in the Valencian Community.
-
-
30% with a limit of 1,100 euros , if you meet two or more of the above conditions.
-
The maximum deduction amount will prorated by the number of days the remains in force within the tax period and in which the personal circumstances required for the application of the different deduction percentages are met.
Please note that in order to be able to apply this deduction, the taxpayer must pay amounts as rent for his or her habitual residence during the tax period as a tenant. Therefore, in the case of marriage, whatever the economic regime, only the amounts paid by the spouse who signed the lease contract will be deductible, without prejudice to the fact that said contract has internal effects between the spouses.
Requirements and other conditions for the application of the deduction
-
That the date of the lease contract is after April 23, 1998 and its duration is equal to or greater than one year.
-
That is the lease of the taxpayer's habitual residence, effectively occupied by the taxpayer. For these purposes, the concept of habitual residence included in the state regulations governing IRPF will be used.
-
That, for at least half of the tax period, neither the taxpayer nor any of the members of his/her family unit are the owners , individually or jointly, of the entire full ownership or a real right of use or enjoyment constituted over another home less than 50 kilometers from the rented home, unless there is an administrative or judicial resolution that prevents them from using it as a residence.
-
In case of payment for the transfer of use of the habitual residence it must appear separately on the receipt issued by the owner entity the part that corresponds to this concept .
-
That taxpayer is not entitled in the same tax period to any deduction for investment in primary residence .
-
That the sum of the general taxable base and the savings taxable base , boxes [0500] and [0510] of the declaration, does not exceed the following amounts:
-
30,000 euros in individual declaration.
-
47,000 euros in joint declaration.
-
-
When two or more taxpayers declaring IRPF are entitled to apply this deduction for the same home, the limit will be prorated equally between them.
Deduction limits based on taxable base
-
The maximum deduction limits (800, 950 or 1,100 euros, as appropriate) will only apply to taxpayers whose sum of the general taxable base and the savings taxable base is less than 27,000 euros, in individual taxation, or less than 44,000 euros, in joint taxation.
-
When the sum of the general taxable base and the savings taxable base of the taxpayer is between 27,000 and 30,000 euros , in individual taxation, or between 44,000 and 47,000 euros , in joint taxation, the amounts and limits of the deduction will be the following:
-
In individual taxation, the result of multiplying the maximum deduction limit (800, 950 or 1,100 euros as appropriate) by a percentage obtained by applying the following formula:
100 × (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general and savings taxable base and 27,000)
-
In joint taxation , the result of multiplying the maximum deduction limit (800, 950 or 1,100 euros as appropriate) by a percentage obtained by applying the following formula:
100 × (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general and savings taxable base and 44,000)
The apportionment of the maximum limits of deduction must only be carried out when there is more than one person who, by filing a declaration, can apply the deduction for the same dwelling by meeting all the requirements for doing so, including the maximum amount of the taxable base, even if they do not apply it effectively. Therefore, persons who do not file a declaration or those who have a taxable base higher than required are not taken into consideration for the purposes of the apportionment.
-
-
The application of the deduction is conditional on the delivery of the monetary amounts derived from the act or legal transaction that gives the right to its application being made by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions .
Compatibility
This deduction is compatible with the one discussed below "For renting a home as a result of carrying out an activity, on one's own account or on behalf of another, in a different municipality."