For renting a habitual residence

(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)

Amounts and maximum limits of deductions

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 euros 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 occurs in the taxpayer any of the following circumstances:

a) That you have not reached 35 years of age on the tax accrual date (normally, December 31).

b) That he/she is part of a family that has legal status as a large family.

c) That he/she suffers from a disability with a recognized degree equal to or greater than 65% , or is judicially incapacitated, or representative guardianship of the taxpayer has been established.
That is the lease of the taxpayer's habitual residence, effectively occupied by the taxpayer.
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 the corresponding model of the Tax on Property Transfers and Documented Legal Acts has been submitted.

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 taxable base less the personal and family minimum of the taxpayer , boxes [0435] and [0519] of the declaration, respectively, is less than 24,380 euros , provided that the taxable savings base, box [0460] of the declaration does not exceed 1,800 euros .
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 have the right to apply the deduction, the total amount, without exceeding the limit established by the lease contract (300 euros), 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.