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Specific manual for people with disabilities

For renting a habitual residence

Regulations: Art. 1. Thirteen Consolidated Text of the legal provisions in force in the Region of Murcia on Transferred Taxes, approved by Legislative Decree 1/2010, of November 5

Amount and maximum limit of the deduction

  • 10% of the non-subsidized amounts paid in the fiscal year, in the tax period for rent of the taxpayer's habitual residence.

  • The maximum deduction amount will be €300 per year per contract .

Deduction base

The basis for this deduction will be the amounts justified with an invoice or receipt paid, by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions, to the persons or entities that are landlords of the home.

In no case , will the amounts paid through cash deliveries give the right to practice this deduction.

Requirements and other conditions for the application of the deduction

  • That the taxpayer meets any of the following circumstances:

    1. That you have not reached the age of 40 on the tax accrual date (normally, December 31).

      In the case of joint taxation , the age requirement must be met by at least one of the spouses.

    2. That he/she is part of a family that is legally considered to be large .

      The conditions necessary for consideration as a large family and its classification by categories are contained in Law 40/2003, of November 18, on the protection of large families ( BOE of November 19).

    3. Suffering from a disability with a recognized degree equal to or greater than 65% .

  • That it is the lease of the taxpayer's habitual residence, effectively occupied by the taxpayer.

    For these purposes, the concept of habitual residence will be the one contained in the regulations of IRPF although, for these purposes, it will be sufficient to prove that it constitutes the habitual residence of the taxpayer without requiring a specific duration of the rental contract.

  • That the dwelling is located in the territory of the Autonomous Community of the Region of Murcia.

  • That the taxpayer is the holder of a lease agreement for which, as of the accrual date of Personal Income Tax , the corresponding form for Property Transfer Tax and Stamp Duty has been filed. If the tax return deadline for this tax has not yet expired by this date, the return may be filed before the deadline.

    Precision: It should be noted that article 45.1.B).26 of the consolidated text of the Law on Property Transfers and Documented Legal Acts declares exempt "Rentals of housing for stable and permanent use referred to in article 2 of Law 29/1994, of November 24, on Urban Leases". This exemption exempts the taxpayer from compliance with the main tax obligation of payment, but not from the formal tax obligation of submitting the corresponding self-assessment without debt to be paid.

    In the case of married couples with a community property regime, the deduction will correspond to the spouses equally, even if the rental contract is in the name of only one of them.

  • That the general tax base less the personal and family minimum of the taxpayer , boxes [0435] and [0519] of the declaration, respectively, is lower than:

    • - In general: 24,380 €.

    • - In the case of taxpayers who have not reached the age of 40 on the date the tax accrual occurs: 40,000 €.

    Provided that, in both cases , the taxable savings base, box [0460] of the declaration, does not exceed €1,800 .

  • That neither the taxpayer nor any of the members of his family unit are the owners of more than 50% of the full ownership or a real right of use or enjoyment of another dwelling.

  • That taxpayer is not entitled during the same tax period to any deduction for investment in primary residence.

  • When two taxpayers are entitled to apply the deduction, the total amount, without exceeding the limit established by the lease contract (€300 ), will be prorated equally in the declaration of each of them.

    The apportionment will not be carried out if one of the tenants cannot apply the deduction because it has a taxable base greater than the permitted amount.

Once the taxpayers entitled to the deduction have entered the information required for its calculation, 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.