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2017 Income Tax Return: how to deduct the expenses of your rental flat in Barcelona as your main residence?

As every year, until the beginning of July we are in the season to prepare and send the 2017 Income Tax Return, and therefore it is essential to know what deductions we can apply for, while complying with our rights and our obligations.

A good way to pay fewer taxes in your 2017 Income Tax Return is the deduction of the rent as a tenant of your main residence in Barcelona. For this reason, instead of just sending the draft with no changes for your 2017 Income Tax Return, it is interesting to get informed and see if you can get a deduction as a tenant of your rental flat in Barcelona. Keep on reading to get further information about it, from the Casc Antic Estate Agency (Barcelona).

Types of deductions as a tenant of a rental flat as a main residence

The deductions from the rental of the housing of the 2017 Income Tax Return have two complementary sections: the section of state deduction and the autonomic section, which changes according to each autonomous community. If you live in a rental flat in Barcelona, you must take into account the Spanish legislation and the Catalonia autonomic legislation for the 2017 Income Tax Return.

Catalonia autonomous deductions for a rental flat as a main residence in Barcelona for the 2017 Income Tax Return

Taxpayers may deduct up to 10% corresponding to a maximum of 300 euros per year, meeting the following conditions:

1) For the purposes of the deduction of the rented flat, you must be in at least one of the following situations:

  1. Being 32 years old or less at the date of the tax chargeability.
  2. Have been unemployed for 183 days or more during that exercise.
  3. Have a degree of disability not less than 65%.
  4. Being widowed and being 65 years old or older.
  5. The total tax base, minus the personal and family minimum, must not exceed the amount of 20,000 euros in individual taxation and 30,000 euros in joint taxation.
  6. The amount paid for the rent must exceed 10% of the net returns.

2) In the case of large families:

In the event that taxpayers belong to a large family, the maximum deductible amount will be raised to 600 euros, in this case without it being necessary that the situations stated in point 1 above are met.

3) In the case of a joint taxation:

In the case of joint taxation, the maximum amount of the deduction also rises to 600 euros, and it will suffice that one of the spouses meets the stated requirements.

Some important information of interest:

  • Your Barcelona rental flat contract must be before January 2014.
  • Only 1 deduction per dwelling is allowed.
  • It is required that your income is less than 20.000 euros per year (or 30.000 euros in case of a joint taxation).
  • The payment of the rental flat must be more than 10% of the taxpayer’s salary.
  • It is necessary to provide the NIF of the landlord by writing it in box 1021. In case there are two landlords, the NIF of the second one will be written in box 1024.
  • A deduction from the office rental or a holiday flat (a second home) is NOT allowed, since this law applies to the main residence only.

Casc Antic Estate Agency (Barcelona) informs: What is considered a main residence?

One of the conditions for the deduction of the rented flat as your main residence in the 2017 Income Tax Return is that the rent belongs to a dwelling of main use. Let’s see what this means, in legal terms:

– Living in the house for at least three consecutive years.

– Start living in it before 12 months have passed since the purchase date.

– Up to a maximum of 2 parking spaces if purchased with the house and located in the same building.

Casc Antic Estate Agency has been a reference real estate in Barcelona for over 13 years, specializing in buying, selling and renting properties in the old quarters of Barcelona. We also offer several real estate services. For further information, do not hesitate to contact us.

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