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Form 100. Personal Income Tax Return 2022

10.10.11. For renting a habitual residence

Amount

  • 5% of the amounts paid in the tax period for rent on a habitual residence, with a limit of 300 euros per year.

  • 10% of the amounts paid in the tax period for the rental of a habitual residence in a rural area (that residence located in municipalities and smaller local entities with a population of less than 3,000 inhabitants) with a limit of 400 euros.

Requirements and conditions

  1. That the taxpayer meets any of the following circumstances:

    1. That you are less than 36 years old on the date the tax is due.

      In the case of joint taxation, this requirement must be met by at least one of the spouses, or, where applicable, the father or mother.

    2. That he/she is part of a family that is legally considered large.

    3. That he suffers from a disability with a recognized degree equal to or greater than 65%, or is legally incapacitated.

      Following the entry into force of Law 8/2021 amending the Civil Code, references made to judicial incapacity are extended to court decisions establishing representative guardianship of persons with disabilities.

  2. That it is the lease of the taxpayer's habitual residence, effectively occupied by the taxpayer and located within the territory of the Autonomous Community of Extremadura.

  3. That the Tax on Property Transfers and Documented Legal Acts has been paid for the lease and, where applicable, for its extensions, or, where applicable, the aforementioned tax has been self-assessed with exemption.

  4. That the mandatory deposit as a guarantee, as referred to in the Urban Leasing Law, has been made in favour of the Autonomous Community of Extremadura.

  5. That the taxpayer is not entitled to any deduction for investment in primary residence during the same tax period.

  6. That neither the taxpayer nor any of the members of his/her family unit are the owners of full ownership or a real right of use or enjoyment of another home located less than 75 kilometres from the rented home.

  7. That the sum of the taxable bases, general and savings, is not greater than 19,000 euros in individual taxation or 24,000 euros in the case of joint taxation.

    For taxpayers with habitual residence in municipalities and smaller local entities with a population of less than 3,000 inhabitants, the general and savings tax bases may not exceed 28,000 euros for individual taxation and 45,000 euros for joint taxation (in the case of marriage, it is sufficient for one of the spouses to meet the residence requirement in said municipalities or entities). In the case of large families residing in these municipalities or smaller local entities, there will be no limit on taxable bases.

    Habitual residence will be determined in accordance with the criteria established in the Personal Income Tax Law, applying them to the municipality or minor local entity.

  8. When two or more taxpayers are entitled to apply this deduction for the same property, the amount will be shared equally between them.

Completion

You must indicate the 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.

It will indicate whether the rented property is within a municipality or population centre with less than 3,000 inhabitants and will include the NIF of the landlord, or, if the landlord is a resident abroad and does not have a NIF, the legal identification number of the country of origin.

It will reflect the number of taxpayers who are entitled to apply the deduction for the same property.

If you have had your habitual residence in a municipality or smaller local entity with a population of less than 3,000 inhabitants, you will check the box provided for that purpose.

If you are part of a large family residing in these municipalities or smaller local entities, you will check the corresponding box.

The program will transfer the included data to Annex B.8 of the declaration.