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Form 100. 2020 Personal Income Tax Return Declaration

10.4.10. For leasing of habitual residence in favor of certain groups.

Taxpayers from the following groups may deduct 15 percent of the amounts paid in the tax period, with a maximum of 400 euros per year for the rental of their habitual residence:

  • Taxpayers under 36 years of age.

  • Taxpayers with a degree of physical or sensory disability equal to or greater than 65 percent.

  • Taxpayers with a degree of mental disability equal to or greater than 33 percent.

  • The father or parents who live with the child or children subject to parental authority and who form a large family.

The deduction will be applied by the holder or holders of the lease contracts. Amounts paid by the spouse, which are not listed in the contract, will not give rise to the deduction.

Requirements

  1. That it is the lease of the taxpayer's habitual residence, effectively occupied by the taxpayer, and that the duration of the lease contract is equal to or greater than one year.

  2. The deduction can only be applied by those who appear as owners in the lease contract.

  3. That the deposit of the bond has been made in favour of the Balearic Housing Institute.

  4. That, for at least half of the tax period, neither the taxpayer nor any of the members of his/her family unit are the owners, of full ownership or of a real right of use or enjoyment, of another dwelling less than 70 kilometres from the rented dwelling, except in cases where the other dwelling is located outside the Balearic Islands or on another island. In the case of individual taxation, the non-disposal requirement must be met by the taxpayer; In the case of joint taxation, it must be fulfilled by any of the members of the family unit.

  5. That the taxpayer is not entitled to any deduction for investment in primary residence in the same tax period, even if he does not apply it.

Limits

In order to apply the deduction, the sum of the taxpayer's general tax base and savings tax base must not exceed the amount of 34,000 euros in the case of joint taxation and 20,000 euros in the case of individual taxation. In the case of joint taxation, only taxpayers integrated into the family unit who meet the established conditions and for the amount of the sums actually paid by them may benefit from this deduction.

In the case of large families, the quantitative limits will be 40,000 euros for joint taxation and 26,000 euros for individual taxation.

Completion

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.

The landlord's NIF must also be reflected. If the landlord does not have a NIF, the Identification Number in the country of residence must be entered.

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