The deadline to present the draft of the 2018 Income Statement has already been officially opened. In Tuexperto.com we have already seen several of the main deductible expenses in the 2019 Declaration, such as the expenses derived from professional activity in case of being self-employed or the deduction for large families. A little over a month before the end of the Declaration period, one of the most recurrent questions by taxpayers has to do with the rent reduction in the different Autonomous Communities. Can rent be deducted from rent in Madrid? And in Barcelona? And in Castilla y León? We see it below.
Can I deduct the rent from the 2019 Income?
The short answer is yes, we can deduct our rent as tenants. Today, there are two types of deductions that we can carry out in Income 2019: state deductions and deductions by Autonomous Community.
In the case of state deductions, all rental contracts with a starting date prior to January 1, 2015 can be deducted up to a total of 10.05% based on the total amount paid as long as the taxpayer's tax base, that is, the tenant does not exceed 24,020 euros.
Regarding the deductions by Autonomous Community, the amount to be deducted will depend on the Autonomous Community , with percentages ranging between 5% and 30% depending on the community where the habitual residence is established.
Rent deduction in Andalusia: requirements and how much it deducts
In Andalusia, the amount to be deducted reaches 15% of the amounts paid during 2018 up to a maximum of 500 euros in taxpayers under 35 years of age whose tax base does not exceed 19,000 euros.
In the case of a joint return, the amount is up to 24,000 euros .
Deduct rent in Aragon: requirements and how much it deducts
The case of Aragon is different from that of the rest of the autonomous regions of Spain. To enjoy the deduction for housing rental, taxpayers must have paid the total amount for the mortgage and as long as the tenant and the owner of the home have established a rental contract with the option to purchase.
As for the amount to be deducted, this amounts to 10% on the tax bases that do not exceed 15,000 euros in individual taxation and 25,000 in joint taxation up to a maximum of 4,800 euros.
Deduct rent in Asturias: requirements and how much it deducts
Like most autonomous regions , the amount to be deducted in Asturias is set at 10% on income that does not exceed 25,009 euros in individual taxation and 35,240 in joint taxation with a maximum of up to 455 euros.
In case of living on rural land in towns that do not exceed 3,000 inhabitants, the amount will rise to 15% with a limit of 606 euros .
Deduct rent in Cantabria: requirements and how much it deducts
All those under 35 years of age, over 65 or with a physical or sensory disability that exceeds 65% may be deducted from the rent in Cantabria up to 10% of the total in income equal to or less than 22,000 in annual taxation and 31,000 in joint taxation.
The maximum amount is 300 and 600 euros , depending on the type of taxation.
Rent deduction in Castilla-La Mancha: requirements and how much it deducts
Castilla La Mancha allows a deduction of up to 15% for tenants under 36 years of age up to a total of 450 euros per year in income equal to or less than 12,500 and 25,000 in individual and joint taxes.
Said deduction can reach 20% up to a maximum of 612 euros per year if the taxpayer is in a town with less than 2,500 regulars or in a town with 10,000 inhabitants or less as long as it is located 30 kilometers or more from a town with more than 50,000 inhabitants.
Rent deduction in Castilla y León: requirements and how much it deducts
In the case of Castilla y León, the amount to be deducted rises up to 20% with a total amount of 459 euros if the tenant is under 36 years old and 25% if the municipality has less than 10,000 inhabitants or less than 3,000 if it is located less than 30 kilometers from the capital of the province of León.
The income in this case may not exceed 18,900 euros per year and 31,500 if it is joint.
Rent deduction in Catalonia: requirements and how much it deducts
Catalonia, like most of the Autonomous Communities, has a 10% deduction with a maximum of 300 euros and 600 in the case of belonging to a large family .
The conditions to enjoy this tax relief are based on being under 32 years old, having an income of 20,000 euros or less (30,000 if joint), having a degree of disability equal to or greater than 65%, being a widow or widower with 65 years or more or have been unemployed for 183 days or more. In any of the cases, the amount must be more than 10% of the total income or salary .
Deduct rent in the Valencian Community: requirements and how much it deducts
Valencia, or rather, the Valencia Community, is the autonomy with the highest number of deductions for housing rental.
Specifically, the community establishes three types of deductions:
- Up to 10% with a limit of 204 euros for people whose professional activity as self-employed or employed requires the rental of a home that is more than 100 kilometers from the home prior to the rental date.
- Up to 15% with a limit of 550 euros in the general regime .
- Up to 20% with a limit of 700 euros for people under 35 years of age or suffering from a physical or sensory disability of 64% or a mental disability of 33%.
- Up to 25% with a limit of 850 euros for people under 35 years of age who suffer a physical or sensory disability of 64% or a mental disability of 33%.
In either case, the income may not exceed 30,000 euros if the type of taxation is individual or 50,000 if it is joint .
Deduct rent in Extremadura: requirements and how much it deducts
Extremadura enjoys the lowest percentage of tax relief for rent in Spain, with only 5% and a maximum of 300 euros per year or 10% in the case of living in municipalities with 3,000 inhabitants or less up to 400 maximums. In none of the cases may it exceed 19,000 or 24,000 euros of taxation.
Like Catalonia, the conditions to enjoy these percentages are based on being under 36 years old, belonging to a large family or suffering from some type of disability equal to or greater than 65%.
Deduct rent in Galicia: requirements and how much it deducts
The community of Galicia allows deduction of up to 10% of the total paid in 2018 with a limit of 300 euros (20% and 600 euros if the taxpayer has two minors in charge). In case of suffering some kind of disability, both amounts are doubled (20% and 600 euros and 40% and 1,200 euros).
Among the conditions that the Xunta de Galicia imposes to enjoy the deduction are being 35 years old or less and not exceeding 22,000 euros of income between savings and gross salary . The same amount of 22,000 euros is established for joint income.
Deduct rent in the Balearic Islands: requirements and how much it deducts
In the case of the Balearic Islands, the maximum amount rises up to 15% of the total amount paid during 2018 with a maximum of 400 euros in taxpayers whose income does not exceed 20,000 euros per year (34,000 euros in joint return) and as long as it is under 36 years of age, suffers a degree of physical and mental disability equal to or greater than 65% and 33% respectively, or is the parent of a large family.
Another of the conditions that the Balearic government imposes to enjoy the deduction has to do with the duration of the rental contract, which must be equal to or greater than one year , that it is not enjoying other deductions for rent and that it does not have Home ownership 70 kilometers from the rented home.
Rent deduction in the Canary Islands: requirements and how much it deducts
In the Canary Islands, the deduction amounts to a maximum of 20% and an amount of 600 euros per year in income that does not exceed 20,000 euros per year in individual taxation and 30,000 in joint taxation.
Another condition to deduct the rent in the Canary Islands is based on the fact that the deductible amount must exceed 10% of the annual taxable income generated by rent.
Deduct rent in La Rioja: requirements and how much it deducts
La Rioja also does not enjoy deductions for taxpayers who rent a home within the Autonomous Community.
Deduct rent in Madrid: requirements and how much it deducts
Unlike Extremadura, Madrid is the Autonomous Community with the highest percentage of tax relief. Specifically, 30% with a maximum of 1,000 euros for those under 35 years of age (under 40 if the taxpayer has exceeded 183 days of unemployment in 2018) with a maximum income of 25,620 euros per year or 36,200 if joint.
In any case, the amount paid for the rent must exceed 20% of the taxpayer's gross salary .
Deduct rent in Murcia: requirements and how much it deducts
Unfortunately, Murcia does not have any type of rebate for rent , neither for the renter or for the lessor.
Rent deduction in Navarra: requirements and how much it deducts
The Navarrese government has 15% of the total amount up to 1,200 euros per year in income that does not exceed 30,000 euros (60,000 euros if it is a joint taxation and as long as the amount represents more than 10% of the taxpayer's income.
In the event that the tenant is less than 30 years old, they can enjoy up to 20% with a maximum that is set at 1,500 euros .
Rent deduction in the Basque Country: requirements and how much it deducts
In the case of the Basque Country, the amount to be deducted rises up to 20% of the total with a limit of up to 1,600 euros per year on the total income.