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Form 100. Personal Income Tax Return 2022

10.6.1. For leasing of habitual residence by young people, the elderly and the disabled

Amount

The taxpayer may deduct 10% , up to a limit of 300 euros per year from the amounts paid in the tax period for the rental of his/her habitual residence.

Requirements

  • Be under 35 years of age, or be 65 years of age or older. A taxpayer with a physical, mental or sensory disability who is legally considered a person with a disability of 65% or more is exempt from complying with this requirement to be entitled to this deduction.

  • The taxable base for the period reduced by the personal and family minimum must be less than 22,946 euros in individual taxation or 31,485 euros in joint taxation.

  • The amounts paid in rent exceed 10% of the taxpayer's income.

  • The deduction may only be applied by the holder(s) of the lease contracts.

Joint income tax return

In the case of joint taxation when at least one of the declarants meets the requirements stated above to enjoy the deduction, the maximum amount of the deduction will be 600 euros.

Deduction base

The basis for this deduction will be the amounts justified with an invoice or receipt paid by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions to the landlords. Amounts paid in cash will not give rise to this deduction.

Completion

The following data will be reflected 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 since he or she does not have the status of tenant .

  • The landlord's NIF. If the landlord does not have a NIF, he/she must provide the Identification Number in the country of residence.

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