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Form 100. Personal Income Tax Return 2024

10.11.7. For renting the habitual residence by taxpayers aged 35 or under

Amount

  • 10% of the amounts that you would have paid during the tax period in rent for your habitual residence, with a limit of 300 euros per rental contract and year for both individual and joint taxation.

  • The 20% with a limit of 600 euros per contract and year if you have two or more minor children.

The amounts set for this deduction will be doubled if the tenant has been recognized as having a disability of 33% or more.

The degree of disability must be accredited by a certificate or resolution issued by the competent body. In particular, a degree of disability equal to or greater than 33% will be considered accredited in the case of Social Security pensioners who have been granted a pension for total, absolute or severe permanent disability and in the case of pensioners of passive classes who have been granted a retirement pension for permanent disability for service or uselessness.

Likewise, a degree of disability equal to or greater than 65% will be considered accredited in the case of persons whose incapacity is declared judicially, even if it does not reach said degree, as well as in cases of severe dependency and great dependency, provided that these latter situations are recognized by the competent body, in accordance with the provisions of article 28 of Law 39/2006, of December 14, on the promotion of personal autonomy and care for persons in situations of dependency.

Requirements

  1. The taxpayer must be 35 years of age or younger on the date the tax accrues. In the case of joint taxation, the age requirement must be met by at least one of the spouses or, where applicable, the father or mother.

  2. The lease must be dated after January 1, 2003.

  3. That you are in possession of proof of having made the deposit of the security deposit referred to in article 36.1 of Law 29/1994, on urban leases, at the Galician Institute of Housing and Land or a certified copy of the complaint filed with said body for not having been given said proof by the landlord.

  4. The taxable base must not exceed 22,000 euros, both in individual and joint taxation. This requirement will be controlled by the program.

When two taxpayers are entitled to apply the deduction, the total amount, without exceeding the limit established by the lease contract, will be prorated equally in the declaration of each of them.

In the case of married couples with a community property regime, the deduction will correspond to the spouses in equal parts even if the rental contract is in the name of only one of them.

Completion

Through the data capture window the taxpayer will record:

  • The total amount paid by the taxpayer entitled to the deduction. In the case of marriages under a community property regime, the deduction will correspond to the spouses equally, even if the contract is in the name of only one of them.

  • The number of people entitled to apply the deduction for the same lease contract.

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

  • If the tenant has been recognized as severely or severely dependent, he or she will tick the box provided for that purpose.

  • You will enter in the "Common" box or in the "Of the Owner" box the number of children you live with, taking into account that the same child can only be included in one of the two boxes.

The program will transfer the data included in Annex B.9 of the declaration.