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Form 100. Personal Income Tax Return 2021

10.3.5. For renting a habitual residence

Amount

  1. 10% of the amounts paid in the tax period for the rent of the taxpayer's habitual residence, with a maximum of 455 euros

  2. The 15% with the limit of 606 euros in case of rental of habitual housing in a rural environment.

    This will be understood as housing located on non-urbanizable land according to the urban planning regulations in force in the Principality of Asturias, and housing located in municipalities with a population of less than 3,000 inhabitants, regardless of the classification of the land.

  3. The 20% with the limit of 700 euros in the case of rental of habitual housing by taxpayers with habitual residence in rural areas at risk of depopulation.

    In the event that the property is located in a rural environment under the terms provided for in section 2 above and in turn in a rural area at risk of depopulation, the percentage and limit provided for in this section will apply.

Requirements and conditions

  • The sum of the general tax base and savings must not exceed 25,009 euros in individual taxation or 35,240 euros in joint taxation.

  • The amounts paid in rent must exceed 10% of the taxable base.

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

  • For the purposes of this deduction, rural areas at risk of depopulation will be considered those determined by the resolution of the Ministry of Finance.

    BOPA Resolution

Completion

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

In the case of marriage, regardless of the marital property regime, 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 who is 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 as they do not have the status of tenant.

In addition, you must indicate the NIF of the landlord. If the landlord does not reside in Spain and does not have a NIF, you must enter the Identification Number in the country of residence and indicate the location of the property by selecting the corresponding code.

The program will transfer the included data to Annex B8 of the declaration.