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Form 100. 2020 Personal Income Tax Return Declaration

10.15.13. For rental of main residence

For renting the habitual residence, the following may be deducted:

  • As a general rule 15 per 100 , with a limit of 550 euros.

  • 20 percent , with a limit of 700 euros, if the tenant is 35 years of age or younger, or if the tenant has a degree of physical or sensory disability equal to or greater than 65 percent, or a degree of mental disability equal to or greater than 33 percent.

  • 25% , with a limit of 850 euros, if the tenant is 35 years of age or younger and also has a degree of physical or sensory disability equal to or greater than 65%, or a degree of mental disability equal to or greater than 33%.

Requirements

  1. That it is the lease of the taxpayer's habitual residence, effectively occupied by the taxpayer himself, provided that the date of the contract is after April 23, 1998 and its duration is equal to or greater than one year.

  2. That for at least half of the tax period, neither the taxpayer nor any of the members of the family unit are owners of full ownership or a real right of use or enjoyment of another home less than 100 kilometers from the rented home.

  3. That you are not entitled to any deduction for investment in your primary residence during the same period.

  4. That the sum of the general taxable base and the savings taxable base is not greater than 30,000 euros, in individual taxation, or 50,000 euros, in joint taxation. This requirement is controlled by the program.

  5. The limit of this deduction will be prorated by the number of days that the lease remains in force within the tax period and in which the personal circumstances required for the application of the different deduction percentages are met.

    When two or more taxpayers who declare the tax are entitled to apply this deduction for the same dwelling, the limit will be prorated between them in equal parts.

  6. The application of the deduction is conditional on the delivery of the monetary amounts derived from the act or legal transaction that entitles it to its application being made by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions.

  7. The taxpayer must be the holder of the lease agreement.

Compatibility

This deduction is compatible with the deduction "for renting a home for carrying out an activity".

Limit

The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 26,000 euros in individual taxation, or less than 46,000 euros in joint taxation.

When the sum of the general taxable base and the savings taxable base is between 26,000 and 30,000 euros in individual taxation, or between 46,000 and 50,000 euros in joint taxation, the deduction amounts and limits will be as follows:

  1. In individual taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 4,000 the difference between the sum of the taxpayer's general taxable base and savings and 26,000)

  2. In joint taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 4,000 the difference between the sum of the taxpayer's general taxable base and savings and 46,000)

    The apportionment of the maximum deduction limits must only be carried out when there is more than one person who, by filing a tax return, can apply the deduction for the same home by meeting all the requirements for doing so, including the maximum amount of the taxable base, even if they do not apply it effectively. Therefore, persons who do not file a declaration or those who have a taxable base higher than required are not taken into consideration for the purposes of the apportionment.

Completion

The following data will be reflected in the window:

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

    In the case of marriage, if only one of the spouses appears in the contract, it will be he or she who can apply the deduction. If the rent is paid with joint funds, the spouse, the holder of the contract, may apply a deduction for 50% of the rental amount. The amounts paid by the other spouse do not give the right to the deduction since he or she does not have the status of tenant.

  2. You must select the key corresponding to your age and/or disability from those that appear in the drop-down menu in the "key" box.

  3. If during the fiscal year the taxpayer had turned 36, the amounts paid before and after the date on which they turned 36 must be indicated separately. Likewise, the amounts paid before or after the date on which the disability requirement occurs must be indicated separately.

  4. The number of days in the tax period in which the lease has been in force for the key entered and the required personal circumstances have been met.

  5. The landlord'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 data to Annex B6 of the declaration.