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Specific manual for people with disabilities

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

A. In general

  • 10% of the amounts paid in the tax period for rent of the habitual residence, when the taxpayer has a degree of disability equal to or greater than 65% .

    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.

  • The maximum limit will be €300 per year, provided that the requirements indicated in the section "Requirements for applying the deduction" are met.

B. For large and single-parent families

  • 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.

  • The maximum limit will be €600 per year , provided that the requirements indicated in the section "Requirements for applying the deduction" are met.

Requirements for applying the deduction

  • 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

  • This deduction can only be applied once , regardless of whether the same taxpayer may meet more than one of the circumstances established in the first point of letter A ("In general") of the section "Amounts and maximum limits of the deduction.

  • The same dwelling cannot give rise to the application of a deduction greater than €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 documentary justification of factual assumptions and the requirements that determine its applicability.