Valencia rent deduction: up to €1,100 off your IRPF

This guide is about one specific deduction: the deducción autonómica por arrendamiento o pago por la cesión en uso de la vivienda habitual in the Comunitat Valenciana. How to find a flat, sign the contract and get your deposit back is covered in the guide «Renting a flat in Spain». Here — only the amounts, conditions, income limit and where to enter the deduction in the return.

How much you can deduct

The amounts are set by Ley 13/1997 (art. 4.Uno.n). As of 2026-10-31 the text in force is the one introduced by Decreto-ley 14/2022 and confirmed by Ley 3/2026:

Conditions for the higher percentage (art. 4.Uno.n):

• you are 35 or younger — 35-year-olds qualify, the law says «igual o inferior a 35 años»;
• you have a recognised disability of 65% or more, or an intellectual or mental disability of 33% or more recognised as permanent — this is how the condition has been worded since 30 December 2025 (Decreto-ley 14/2025, then Ley 3/2026);
• you are a recognised victim of gender violence under the Valencian Ley 7/2012, de 23 de noviembre.

The deduction reduces the autonomous (regional) part of the tax — the part the Comunitat Valenciana sets itself. It is not a payout: the result of the deductions cannot be negative (LIRPF art. 77.2), so the deduction will not exceed your regional part of the tax; if that part is smaller than the limit, the remainder is lost — the law provides no carry-forward or refund for this deduction. If your percentage of the rent exceeds the limit, you get the limit; if the year's rent is lower, exactly 20/25/30% of the actual amount is deducted.

Conditions: who is entitled

The law (art. 4.Uno.n, requirements 1.º–4.º) sets four conditions. All as of 2026-10-31.

1. Contract and home. The rental contract was signed after 23 April 1998 and its term is a year or more. The flat is your vivienda habitual: the real, permanent residence you actually occupy. The law refers to the state-level concept of vivienda habitual in IRPF.
2. No other home nearby. For at least half the tax year neither you nor anyone in your family unit (unidad familiar) is the full owner or holder of a real right of use of another home within 50 km of the rented one. The law makes an exception when use of that home is barred by an administrative or court decision.
3. No purchase deduction. In the same year you are not entitled to any deduction for investment in a main home.
4. Income within the limit — see the next section.

Separately — the payment method (disposición adicional decimosexta): the deduction is possible only if the rent was handed over by card, bank transfer, nominative cheque or deposit into an account at a credit institution. Cash does not count; a receipt from the landlord does not save you.

Housing cooperatives. Since 2023 the law treats the payment for the cesión en uso of a home in cooperative housing (viviendas colaborativas under Ley 3/2023) as rent — provided the part of the receipt relating to use of the home is itemised separately.

Income limit and phase-out

There are two figures here, not one. Quoting only the upper one inflates expectations.

• Ceiling (art. 4.Cuatro): the sum of the base liquidable general and the base liquidable del ahorro is no more than €30,000 in an individual return and €47,000 in a joint one. The AEAT reads these values from casillas [0500] and [0510] of the return. Above that — no deduction.
• Full limit (art. 4.Cinco.1) — only if the same sum is below €27,000 (individually) or below €44,000 (jointly).
• Between €27,000 and €30,000 (€44,000–47,000) the limit shrinks linearly. The formula in the law: the limit is multiplied by 100 × (1 − (sum of bases − 27,000) / 3,000) percent; for a joint return — the same construction from 44,000.

Example (our calculation by the formula in the law): base liquidable €28,500, general case. The coefficient is (28,500 − 27,000) / 3,000 = 0.5, so 50% of the limit remains: a maximum of €400 instead of €800. At €30,000 the limit is zero.

This is the base liquidable, not the base imponible and not gross salary: it is calculated after the reductions from the base (reducciones). Look specifically at casillas 0500 and 0510 in your return.

Proration by days and splitting between tenants

• Proration by days. The limit is prorated by the number of days in the tax year during which the contract was in force and the personal conditions (age, disability, status) were met. Moved in July — the limit for that year is roughly half.
• Several filers. If two or more people filing returns are entitled to the deduction for the same flat, the limit is split between them equally.
• Spouses under gananciales. Paying from joint funds — they split the limit regardless of who signed the contract.

Compatibility with the deduction for moving for work (letra ñ)

The law says expressly that the rent deduction is compatible with the deduction under letra ñ) of the same art. 4.Uno: 10% of the rent paid, no more than €224, for renting a home in the Comunitat Valenciana in a different municipality because of work. Conditions of ñ): the new home is more than 50 km from the previous residence, and the rent is not paid by the employer. If you moved to Valencia for work and rent your main home, claim both.

Fianza: it is the landlord's duty, not yours

A common fear: «The landlord has not registered the deposit with the Generalitat — I will lose the deduction». As of 2026-10-31:

• The conditions of the deduction contain no fianza requirement. It was in the text of the law up to and including tax year 2017; from 2018 it was replaced by an ITP filing requirement, abolished from 2019. Today's four conditions are above.
• The requirement to file an ITP self-assessment for the rental contract was abolished from 1 January 2019 (disposición adicional primera of Decreto-ley 1/2020; the AEAT manual for Renta 2025 says the same).
• The landlord deposits the fianza. Under Decreto 46/2022 (art. 2.1 and 3) la persona arrendadora must deposit the fianza with the Generalitat within a month of signing the contract or of the actual start of the tenancy, if earlier. For late deposit — a surcharge of 20%, reduced to 5 / 10 / 15% if the landlord corrects it themselves within 3 / 6 / 12 months. The procedure on sede.gva.es is n.º 3023.
• The deposit for housing — one month's rent (Tesorería Generalitat FAQ, citing the LAU).
• The Generalitat keeps the Registro de Fianzas de Arrendamientos Urbanos with the details of landlord and tenant, the rent amount, the date and the term of the contract (Decreto 46/2022, art. 5.1).

For you this means: nothing to register. How to get the deposit itself back when you move out — in the guide «Renting a flat in Spain».

How to enter the deduction in the return

1. 1

   Make sure you file IRPF in the Comunitat Valenciana

   The deduction is regional and available to those who file IRPF as residents of the Comunitat Valenciana. If you are new to Spain, first work out whether you are a tax resident: the guide «Tax residency under temporary protection».

2. 2

   Check the four conditions and the income limit

   A contract for a year or more, dated after 23.04.1998, a real permanent home; no other home within 50 km for at least half the year; no home-purchase deduction in the same year; casillas 0500 + 0510 no more than €30,000 (€47,000 jointly) — and remember the limit shrinks from €27,000 / €44,000.

3. 3

   Gather proof of payment

   Statements for bank transfers, card payments, nominative cheques or deposits into the landlord's account for the whole year. Only amounts paid cashless count. Keep the contract at hand: it holds the date, the term and the landlord's details.

4. 4

   Open Renta WEB

   The return is filed through Renta WEB on sede.agenciatributaria.gob.es — with Cl@ve, a certificado digital or a número de referencia. How to get the certificate — in the guide «Certificado digital with NIE». The Renta 2025 campaign ran 8 April – 30 June 2026; the Renta 2026 campaign is in spring 2027.

5. 5

   Find the Comunitat Valenciana regional deductions

   In Renta WEB go to deducciones autonómicas, choose Comunitat Valenciana and the line «Por arrendamiento o pago por la cesión en uso de la vivienda habitual». The description of the deduction, its conditions and casillas 0500/0510 is on the AEAT Manual práctico Renta 2025 page (link in the sources). The list of fields is in the AEAT help for Modelo 100, section 10.15.13 (link in the sources); definitions and conditions are in the manual.

6. 6

   Enter the deduction details

   The landlord's NIF from the contract (if there is no NIF — the identification number in their country of residence); the rent paid cashless during the year; the number of days the contract was in force in the year; the conditions giving you 25 or 30% (age, disability, status). If you qualify for 25 or 30% and turned 36 during the year, the amounts before and after your birthday are entered separately (AEAT). If you rent the flat with another filer, indicate it — the limit will be split equally. If you moved for work and fall under letra ñ), claim that too (10% up to €224).

7. 7

   Check the result and keep the documents

   Make sure the deduction appears in the autonomous part of the calculation and does not exceed the limit given your income and days. Keep the contract, the statements and the documents for the higher-percentage conditions: the AEAT may ask for them in a check.

How the amounts have changed

The increase to 800/950/1,100 € was introduced by Decreto-ley 14/2022 de 24 de octubre. The AEAT manuals for Renta 2022, 2024 and 2025 give the same amounts.

Not confirmed: what we deliberately do not write

As of 2026-10-31 we found no primary source on these questions and draw no conclusions:

• Renting a room and subletting. Whether it falls under letra n) — neither the text of the law nor the AEAT manual gives a direct answer.
• A home owned abroad (for example, in Ukraine) and the 50 km rule — we did not check DGT rulings.
• Special tax regimes (including the impatriados regime under art. 93 LIRPF) — we did not check whether the deduction applies.
• Whether the tax office cross-checks the deduction against the Registro de Fianzas. The primary sources neither confirm nor deny it.

Common mistakes

• Paying the rent in cash. Those months will not enter the deduction, whatever receipt you hold.
• Looking at the €30,000 upper limit and forgetting the phase-out from €27,000. Between those figures the deduction melts to zero.
• Assuming 35-year-olds do not qualify. The law says «35 or younger».
• Waiting for the landlord to register the fianza before claiming the deduction. It is not among the conditions; it is the landlord's duty towards the Generalitat.
• Not splitting the limit with a co-tenant who also files. If both are entitled, the limit is split equally.
• Forgetting the proration by days when moving mid-year.
• Missing letra ñ) if you moved for work more than 50 km away: another up to €224.
• Claiming the deduction while holding another home within 50 km — yours or a family-unit member's — for more than half the year.

This article is for reference and is not tax or legal advice. All rules and amounts were checked against primary sources on 31 October 2026: Ley 13/1997 de la Generalitat in the BOE consolidated version (updated 10.08.2026), the AEAT Manual práctico Renta 2025, 2024 and 2022, Decreto-ley 14/2022, Ley 3/2026, Ley 5/2026 and Decreto 46/2022 (DOGV). The amounts for tax year 2026 match the text in force but must be re-checked after the Renta 2026 manual is published in spring 2027. Check the sources and your own return.