Income 2021-22 arrives. A campaign that has started this April 6 and that has different options to deduct expenses that we have had throughout the past year. One of the most common options to deduct is rent.
People who live for rent can deduct the expenses of this rental of the house when making the Income statement. However, at the national level, the deduction may only be applied to those Lease contracts entered into prior to January 1, 2015. In general, taxpayers can deduct the 10.05% for rent if they have a tax base of less than €24,107.20 annually, both individual taxation like in joint taxation.
Rent deductions by CCAA
Andalusia
The deduction only for those under 35 years of age, with 15% of the rent up to a maximum of €500. The general and savings taxable base may not exceed €19,000 in individual taxation or €24,000 jointly.
Aragon
Only those who live for rent after a dation in payment or have a rent with option to buy can be deducted. The deduction will be 10% of the rent on a maximum base of €4,800. The sum of the general tax base and the savings may not exceed €15,000 in individual taxation or €25,000 jointly.
Asturias
The deduction is 10% with a maximum of €455 in general and 15% with a limit of €606 if the dwelling is in rural areas with less than 3,000 inhabitants. The general and savings taxable base may not exceed €25,009 in individual taxation or €32,240 jointly.
Balearics
Only for those under 36 years of age, people with physical disabilities equal to or greater than 65% and sensory disabilities of 33%, as well as large families. With these requirements, 15% of the rent can be deducted with a maximum of €400. The sum of the general tax base and the savings may not exceed €20,000 in individual taxation or €34,000 jointly.
Those who move for work reasons from one island to another without this change being due to a job change will also be able to deduct. These taxpayers will be able to deduct 15% of the rent up to a maximum of €400.
To access it, the sum of the general tax base and the savings may not exceed €30,000 in individual taxation or €48,000 jointly.
Canary Islands
The deduction up to 20% of the rent with a maximum of €600. The sum of the general tax base and the savings may not exceed €20,000 in individual taxation or €30,000 jointly.
Cantabria
Cantabrians under 35 years of age, over 65 years of age or people with a physical disability greater than 65% can access. The deduction amounts to 10% of the rent with a maximum of €300 in individual taxation and €600 in joint taxation. The sum of the general tax base and the savings may not exceed €22,946 in individual taxation or €31,485 jointly.
There is also a 20% deduction with a maximum of €600 in individual taxation and €1,200 jointly, for renting homes in areas at risk of depopulation. To apply it, the population must be less than 2,000 inhabitants, have less than 12.5 inhabitants per square kilometer and an aging rate greater than 30%. The rent limits are the same.
Castilla la Mancha
The deduction for those under 36 years of age, who may deduct 15% of the rent up to a maximum of €450. This increases to 20% with a limit of €612 in the event that the rent is in a population of up to 2,500 inhabitants; or up to 10,000 inhabitants if it is more than 30 kilometers from a municipality with more than 50,000 people. The sum of the general tax base and the savings less the minimum for descendants may not exceed €12,500 in individual taxation or €25,000 jointly.
Castile and Leon
Deductions for those under 36 years of age, with a maximum of 20% of the rent and a €459 ceiling. The amount increases in towns of up to 10,000 inhabitants or 3,000 inhabitants if it is less than 30 kilometers from the provincial capital. In these cases, up to 25% of the rent and a maximum of €612 may be deducted. The sum of the general tax base and the savings minus the personal and family minimum may not exceed €18,900 in individual taxation or €31,500 jointly.
Catalonia
People under 33 years of age, widowers over 65 years of age, those who have been unemployed for more than 183 days or people with a degree of disability greater than 65% can access. The deduction for these groups is 10% of the rent with a maximum of €300 per year and €600 in the case of large families. The tax base less the personal and family minimum may not exceed €20,000, except for large families, which will be €30,000.
Estremadura
Access for people under 36 years of age, large families or people with a disability equal to or greater than 65%. The deduction is 5% of the rent and a maximum of €300, which rises to 10% and €400 for housing in rural areas. The tax base may not exceed €19,000 in individual taxation or €24,000 jointly.
Galicia
Those under 35 years of age can access it and it amounts to 10% of the rent up to a maximum of €300. The percentage is doubled to 20% with a limit of €600 for families with two or more minor children. Both amounts are doubled for people with a disability greater than 33%. The sum of the general tax base and the savings may not exceed €20,000.
Madrid’s community
Deductions for children under 35 years of age for renting a home. The deduction is extended up to the age of 40 provided that they have been unemployed for at least 183 days and have family responsibilities. Tax relief of up to 30% of the rent and a maximum of €1,000. The sum of the general tax base and the savings may not exceed €25,620 in individual taxation or €36,200 in joint taxation.
Murcia
No regional deductions.
Navarre
Navarrese can deduct up to 15% of the rent and a maximum of €1,200. The tax base will have a limit of €30,000 in individual taxation and €60,000 jointly.
Basque Country
A deduction of up to 20% with a limit of €1,600 and 25% with a maximum of €2,000 for those under 35 and large families. Taxpayers are not entitled to apply the state deduction.
The Rioja
Deduction for children under 36 years of age, with 10% of the rent up to €300. The percentage rises to 20%, with a maximum of €400 for those who reside in small municipalities. The limit of the tax base is €18,030 in individual taxation and €30,050 jointly.
Valencian Community
General deduction of 15% of the rent, with a maximum of €550; and 20% with a limit of €700 for those under 35 years of age, over 65 years of age or people with a degree of physical or sensory disability of 65% or more, or mental disability of 33% or more. If age and disability are combined, the deduction would rise to 25% of the rent, with a maximum of €850.
*With data from ING.
The amount of the deduction depends on each community and your income level.
The next 6 of April The 2021 Income and Wealth Declaration campaign begins online, which will last until June 30th. However, there are several more dates to take into account to make the declaration by other means or present certain documents.
From the May 2 may request the prior appointment to make the declaration by telephone. Three days later the phone presentation begins of the 2021 Income Statement, also until June 30th.
The May 26 The period opens to request an appointment to make the declaration of face-to-face in an office of the Tax Agency, while from June 1 It can deliver in person the declaration. Lastly, the June 29 is the deadline to make an appointment previous and the 30th of that month the campaign ends, so it’s last day to file.
The quotes can be specified by Internet or by calling the telephone numbers provided by the Tax Agency: 901 12 12 24 / 91 535 73 26 / 901 22 33 44 / 91 553 00 71.