Among the regional deductions of the Community of Madrid there is a deduction for renting a habitual residence with one of the highest maximum limits among the large communities. It allows 30% of the amounts paid for the lease during 2025 to be deducted, with a limit of 1,237.20 euros, both in individual and joint declarations. But it is not designed for just any tenant. The rule restricts access to those who meet several requirements at the same time, related to age, income and the financial effort involved in renting.
In a community where the cost of rent absorbs an increasingly larger part of the salary, this deduction can somewhat alleviate the tax bill, although it leaves out a good part of the tenants due to their access conditions. This deduction can be consulted in the specific sheet of the deduction for renting a habitual residence.
Deduction for renting the habitual residence
In order to apply this deduction there are several requirements that should be carefully reviewed:
- Be under 40 years old as of December 31, 2025.
- Do not exceed 26,414.22 euros in an individual declaration or 37,322.20 euros jointly, taking as reference the sum of the general tax base and the savings tax base.
- That the sum of these same tax bases of all members of the family unit does not exceed 61,860 euros.
- Having allocated more than 20% of the sum of the general tax base and the taxpayer’s savings to the rental of the habitual residence. This is the most important filter of the Madrid deduction and the one that really marks who can apply it and who cannot.
- Have receipt of the deposit deposit at the Social Housing Agency of the Community of Madrid or, if the landlord has not provided it, have a copy of the complaint filed for that reason.
Once these conditions are met, the deduction is 30% of the amounts paid for the rental of the habitual residence, with a maximum limit of 1,237.20 euros. This limit does not change for filing an individual or joint return. Furthermore, the AEAT remembers that the amounts paid by someone who is not listed as a tenant in the contract do not give the right to apply the deduction.
What differentiates Madrid is not only the maximum amount, but the way in which it selects the beneficiaries. It is not enough to live in rent and have a moderate income. The rule requires that the payment of income have an important weight within the taxpayer’s economy. Therefore, although the limit is high, it is not an easy deduction for everyone to take advantage of.