Skip to main content
Form 100. 2020 Personal Income Tax Return Declaration

10.1.4. For amounts invested in the rental of habitual residence

Taxpayers under 35 years of age on the date the tax becomes due will be entitled to apply a deduction of 15% for the amounts paid in the tax period for the rent of their habitual residence, with a maximum of 500 euros per year in both individual and joint taxation.

In the case of joint taxation, the age requirement must be met by at least one of the spouses, or, where applicable, the father or mother in the case of single-parent families.

Requirements

  • The sum of the general and savings tax bases must not exceed 19,000 euros for individual taxation or 24,000 euros for joint taxation.

  • Proof of the deposit of the security deposit referred to in Article 36 of the Urban Leasing Law (Law 29/1994) in favor of the Autonomous Community of Andalusia must be provided.

  • The taxpayer must identify the landlord of the property by stating his or her Tax Identification Number (NIF) in the corresponding self-assessment.

  • The deduction will only be applied to those who appear as tenants in the lease agreement.

  • This deduction is incompatible in the same tax period with the deduction for investment in primary residence.

Completion

Through a data capture window you must provide the following information:

  • Amount paid by the person listed as the owner in the lease contract.

    In the case of marriage, regardless of the marital property regime, only the amounts paid by the spouse who signed the lease contract will be deductible and, consequently, the amounts paid by the spouse who does not appear in the contract do not give the right to said deduction because he or she is not a tenant for these purposes. Therefore, if the income is paid with joint funds. Only the spouse who is the holder of the contract may apply the deduction, for 50% of the rental amount.

  • Lessor's NIF. If the landlord does not have a NIF, he/she must provide the Identification Number in the country of residence.

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