10.5.23 For the lease of a habitual residence linked to certain transactions in payment in kind

Taxpayers will be able to deduct 25 percent of the amounts paid in leasing cases linked to certain transactions involving payment in kind, up to a maximum of 1,200 euros.

These transactions are based on lease-purchase contracts signed between creditor financial institutions, or a real estate entity in their group, and the owners who transfer ownership of their habitual residence to these entities. Lease contracts must be made for the habitual residences that are being transferred.

Requirements

Taxpayers must have an income level (general and savings tax base) not exceeding 24,000 euros in an individual declaration, or 34,000 in a joint declaration.

Completion

You must complete the lessor's NIF and the amount paid by whoever appears 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 program will transfer the data to Annex B7 of the declaration.