Those who live in rented accommodation may deduct the amounts paid in this respect, in proportion to their percentage of ownership in the rental contract. The deduction may not be applied if the taxable base exceeds 24,107.20 euros per year and the applicable amount is 10.05% of the amounts paid.
The deduction for renting a home has two sections, one national and one regional . The Autonomous Communities that benefit from this deduction are the following: Andalusia, Aragon, Asturias, Canary Islands, Cantabria, Castilla La Mancha, Castilla y Leon, Catalonia, Valencian Community, Galicia and Madrid. Each Autonomous Community has certain particularities in its regulation.
Contributions to housing savings accounts
Taxpayers who have denmark whatsapp shopping data made contributions to housing savings accounts will only deduct the amounts contributed before January 1, 2013 , as long as they use them to purchase their first habitual residence.
The deduction percentage is 15% of the amounts invested , with a maximum limit of 9,040 euros on which to apply this percentage. This limit applies equally whether the declaration is made individually or jointly.