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Form 100. Personal Income Tax Return 2019

10.9.4. For rental of main residence

Taxpayers may deduct 10 percent, up to a maximum of 300 euros annually, from the amounts paid in the tax period for rent on their habitual residence, provided they meet the following requirements.

Requirements

  1. For this deduction to apply, one of the following situations must be met:

    • Be 32 years old or younger on the tax accrual date.

    • Having been unemployed for 183 days or more during the year.

    • Have a disability level equal to or greater than 65%.

    • Be a widow or widower and be sixty-five years of age or older.

  2. The total taxable base, less the personal and family minimum, must not exceed the amount of 20,000 euros for individual taxation and 30,000 euros for joint taxation. This requirement is controlled by the program.

  3. The amounts paid in rent must exceed 10% of the net income. This requirement is controlled by the program.

Large families

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

Large families will be considered those defined by Law 40/2003, of November 18, on the protection of large families.

Joint income tax return

In the case of joint taxation, the maximum deduction amount is 600 euros.

In joint taxation, it will be sufficient that one of the spouses meets the required requirements.

Note:

  1. The same dwelling cannot give rise to the application of an amount greater than 600 euros. Therefore, if in relation to the same dwelling it turns out that more than one taxpayer is entitled to the deduction, each of them may apply in their declaration a deduction for the amount obtained by dividing the amount resulting from the application of 10% of the total expense or the maximum limit of 600 euros, if applicable, by the number of declarants entitled to the deduction.

  2. Taxpayers must identify the landlord of the property by entering their NIF in the corresponding box in the rental deduction window.

Completion

Through the data capture window the taxpayer will record:

  • The total amount paid by the taxpayer entitled to the deduction for the rental of the same home. The program allows a maximum of three homes.
  • The number of people entitled to apply the deduction for the same home.
  • The landlord's NIF. If the landlord does not have a NIF, he/she must provide the Identification Number in the country of residence.
  • It will be marked with a " X " if you have been unemployed for more than 183 days during the 2018 fiscal year.
  • If the deduction holder is part of a large family, " X " will be entered in the corresponding box.

Note: In the case of marriages under a community property regime when the rental contract is only in the name of one of the spouses, the declarants may choose between applying 50% of the deduction for each of them, or applying 100% of the deduction for the contract holder.

The program will transfer the included data to Annex B6 of the declaration.