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Form 100. Personal Income Tax Return 2019

10.5.24 For leases at socially sustainable prices, the lessor

Taxpayers who obtain income from real estate capital by leasing homes, when their purpose is as the tenant's habitual residence, may deduct 10 percent of said income as long as it corresponds to leases paid at socially sustainable prices.

Requirements

  • The annualized income may not exceed 30 percent of the tenant's general tax base and savings for personal income tax purposes.
  • The annualized income derived from the income from the real estate capital by the tenant may not exceed 10 percent of the cadastral value of the property.
  • The sum of the general tax base and savings does not exceed 24,000 euros.
  • That the lessee or sub-lessee of the real estate or the real right that falls on it, is not the spouse or a relative of the taxpayer, including in-laws, up to the third degree inclusive.
  • That the landlord is up to date with his tax obligations and indicates the tenant and the cadastral reference number of the leased property in his personal income tax returns.

Completion

In Annex B8, you must complete the NIF of the landlord or landlords, the cadastral reference of the property, and the amounts paid for the lease. The program will transfer this data from the aforementioned annex to the deduction box.