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Form 100. Personal Income Tax Return 2022

10.12.5. For renting a habitual residence

Amount

Taxpayers will be able to deduct 3 0% , with a maximum of 1,000 euros, from the amounts they have paid in the tax period for the rental of their habitual residence.

Requirements and conditions

  1. This deduction will only be applicable to taxpayers with:

    • Under 35 years old on the tax accrual date (normally December 31)

    • Over 35 years old and under 40, provided that, during the tax period, the person has been unemployed and registered as a job seeker at the Employment Offices of the Community of Madrid for at least 183 days during the year, and has borne family burdens (it is understood that they bear them when they have at least two relatives, ascendants or descendants for whom they are entitled to apply the minimum for ascendants or descendants).

  2. The amounts paid for the lease must exceed 20% of the taxable base, understood as the sum of the general taxable base and the taxpayer's savings. This requirement will be controlled by the program.

  3. Taxpayers must be in possession of a copy of the receipt for the deposit of the security deposit corresponding to the rent at the Social Housing Agency of the Community of Madrid issued by the landlord, or have a copy of the complaint filed with said agency for not having been given said receipt by the landlord.

    In this sense, the complaint filed enables the application of the deduction from the moment it is made (not before), and it does so with respect to all amounts previously paid that correspond to the same lease contract.

  4. In order to apply the deduction, tenants must have paid the Property Transfer Tax derived from the rental of housing, unless they are not required to submit the self-assessment, as they are affected by the tax bonus.

  5. The sum of the general tax base and the savings base must not exceed 25,620 euros in individual taxation and 36,200 euros in the case of joint taxation. This requirement will be controlled by the program.

  6. Family unit limit: the sum of the general and savings tax bases of all members of the family unit of which the taxpayer may be a part, may not exceed the amount of 60,000 euros.

Completion

If you pay taxes individually and the sum of the general tax bases and the savings of all members of the family unit of which you may be a part exceeds 60,000 euros, you will not complete the data requested for this deduction.

In the rest of the cases it will reflect in the window:

  • 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.

  • The landlord's NIF or, failing that, the Identification Number in the country of residence.

  • If you have been unemployed for at least 183 days during the tax period, you must check the box provided for this purpose.

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