Good news for thousands of people who live rented in Catalonia. The Generalitat maintains an active regional deduction in personal income tax that allows deducting up to 1,000 euros per year for the rental of the habitual residence, provided that a series of personal and economic requirements are met. One more aid for paying rent offered by the Generalitat of Catalonia and joins others such as the Young Rental Voucher (Bo Lloguer Jove) which also supports people who live in a rented apartment.
This deduction is part of the deductions for the autonomous section of Personal Income Tax for the year 2025 (which is what we have to present in the next Income Tax return) and is published on the website of the Tax Agency of Catalonia. Its main objective is to alleviate the cost of rent for groups with greater economic or personal difficulties, such as young people, the elderly, long-term unemployed or people with disabilities.
The measure allows 10% of the amounts paid for rent to be deducted, with limits that vary depending on the taxpayer’s family situation and the type of declaration presented.
How much can be deducted for rent?
In general, the deduction allows 10% of the rent paid to be subtracted, with a maximum limit of 500 euros per year in individual declarations. In the case of joint declarations, the limit rises up to 1,000 euros per year.
Furthermore, in the case of large families and single-parent families, the maximum deduction limit is set directly at 1,000 euros per year, provided that the economic requirements established by regional regulations are met.
Of course, the same home cannot generate a deduction greater than those 1,000 euros, even if there are several taxpayers with the right to apply it. In that case, the amount is distributed among the declarants.
Who can access this deduction in Catalonia
In order to apply the deduction for renting a habitual residence, the taxpayer must be in one of these situations on the date of tax accrual:
- Be 35 years old or younger.
- Having been unemployed for 183 days or more during the year.
- Have a degree of disability equal to or greater than 65%.
- Be a widow or widower and be 65 years old or older.
Furthermore, it is essential to meet an income limit, since the total tax base, once the personal and family minimum has been subtracted, cannot exceed 30,000 euros per year. In the case of joint taxation, the limit is extended to 45,000 euros.
Requirements to apply the rent deduction
The Generalitat requires that the rented home constitute the taxpayer’s habitual residence and that the rental be duly justified. Among the most important requirements are:
- Have paid rent during the fiscal year.
- Correctly identify the lessor, recording its NIF in the declaration.
- If you do not have the NIF, indicate the tax identification number of the owner’s country of residence.
In the case of large or single-parent families, it will be necessary to have an official accreditation degree, or any other means of proof accepted by law that justifies compliance with the requirements.
Tax help to alleviate the cost of rent
With this regional deduction, the Generalitat of Catalonia seeks to reduce the economic impact of renting, especially in a context marked by the increase in housing prices and the difficulty of accessing a stable rental.
Thanks to this measure, many people who rent rent will be able to recover part of what they paid when they submit their income tax return, turning personal income tax into another tool to support tenants in Catalonia.