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Form 100. Personal Income Tax Return 2024

10.12.5. For renting a habitual residence

Amount

Taxpayers will be able to deduct 30% , with a maximum of 1,237.20 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 apply to taxpayers under 40 years of age.

  2. The amounts paid for the lease must exceed 20% of the taxable base, understood as the sum of the general tax base and the taxpayer's savings.

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

  4. The sum of the general tax base and the savings base must not exceed 26,414.22 euros in individual taxation and 37,322.20 euros in the case of joint taxation. 

  5. The sum of the general tax base and the savings of all members of the family unit of which the taxpayer may be a part, may not exceed the amount of 61,860 euros.

    If it is a conjugal family unit (as regulated in article 82.1.1 of the Personal Income Tax Law), all members of the family unit integrated into it will be counted, regardless of whether or not they opt for the joint tax regime and whether or not they are required to file a return.

    If the family unit is single-parent or non-conjugal, all members of the family unit that theoretically correspond to each taxpayer must be taken into account, in accordance with the provisions of article 82.1.2 of the Personal Income Tax Law, regardless of whether or not they choose to pay taxes under the joint tax regime and whether or not they are required to file a return.

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 61,860 euros, you will not complete the data requested for this deduction.

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

  • The amount paid by the person listed as the owner in the lease agreement.

    In the case of marriage, regardless of the marital property regime, if only one of the spouses is listed in the contract, that spouse will be the one 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.

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