In Catalonia, taxpayers can deduct 10%, up to a maximum of € 300 per year, of the amounts paid in the tax period for rental of the habitual residence, provided that they are in any of the following situations:
- Be 32 years old or younger on the date of the declaration.
- Have been unemployed for one hundred and eighty-three days or more during the year.
- Have a degree of disability equal to or greater than 65%.
- Be widowed or widowed and be sixty-five years or older.
- That its total tax base, minus the personal and family minimum, does not exceed € 20,000 per year.
- That the amounts paid for rent exceed 10% of the net income of the taxpayer.
Taxpayers can deduct 10%, up to a maximum of € 600 per year, from the amounts paid in the tax period for the rental of the habitual residence, provided that on the accrual date they belong to a large family and meet the established requirements. by the previous letters b and c.