Among the regional deductions of the Region of Murcia there is a deduction for renting a primary residence aimed at young people, large families and people with disabilities. It allows 10% of the non-subsidized amounts paid for the lease to be deducted during 2025, with a limit of 300 euros per year per contract. It is not one of the highest on the regional map, but it does present an advantage over other similar ones: it does not require that the rent represent a minimum percentage of the taxpayer’s income.
In a community where accessing rental housing remains a significant endeavor for many households, this deduction may provide a small tax relief for those who qualify. The official information can be consulted in the specific sheet of the deduction for renting a habitual residence in the Region of Murcia.
Deduction for rent of the habitual residence
In order to apply this deduction, there are several requirements that should be carefully reviewed:
- Be 40 years old or younger on the date of tax accrual, or be part of a large family, or prove a disability equal to or greater than 33%. It is enough to meet one of these circumstances.
- Be the holder of the lease contract for the habitual residence.
- Have submitted the self-assessment of the Tax on Property Transfers and Documented Legal Acts derived from the contract, unless the operation is exempt.
- Not having the right during that same year to the deduction for investment in a habitual residence, except in the cases of compatibility included in the regional regulations.
- That neither the taxpayer nor the members of his family unit are owners of more than 50% of the full ownership or a real right of use or enjoyment of another home.
- Do not exceed the economic limits set by the standard. The result of subtracting the personal and family minimum from the sum of the general tax base and the savings tax base cannot exceed 40,000 euros. Furthermore, the liquidated base of the savings cannot exceed 1,800 euros.
Once these conditions are met, the deduction is 10% of the non-subsidized amounts paid for rent during 2025, with a maximum limit of 300 euros per year per contract. The basis of the deduction must be justified with an invoice or receipt and with traceable means of payment, such as card, transfer, nominative check or account deposit.
It is a modest aid, but with a clear advantage: its access is easier than in other communities where, in addition to age or income, it is required that the rent absorb a minimum part of the income. In Murcia this filter does not exist, and that makes the deduction easier to fit for young people, large families and people with disabilities who live in rent.