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Form 100. Personal Income Tax Return 2024

10.3.4. For renting a habitual residence

Amount and requirements 

  1. In general : The taxpayer may deduct 10% of the amounts paid in the tax period for the rental of the primary residence, up to a maximum of 500 euros, provided that the taxable base does not exceed 35,000 euros for individual taxation or 45,000 euros for joint taxation.

  2. In the case of leasing of a habitual residence by taxpayers with residence in municipalities at risk of depopulation the taxpayer may deduct 30% of the amounts paid in the tax period for the rent of the habitual residence with the limit of 1,500 euros provided that the taxable base does not exceed 35,000 euros in individual taxation or 45,000 euros in joint taxation.

  3. In the case of leasing of habitual residence by young people up to 35 years of age, large families, single-parent families and women victims of gender violence, regardless of the location of the property , 30% of the amounts paid in the tax period for the rent of the habitual residence with the limit of 1,500 euros provided that the taxable base does not exceed 35,000 euros for individual taxation or 45,000 euros for joint taxation.

    The definition of a large family and its classification by category will be determined in accordance with the provisions of Law 40/2003, of November 18, on the Protection of Large Families.

    Taxpayers who meet the requirements established for the "For single-parent families" deduction are considered members of single-parent families.

This deduction may only be applied by those who appear as tenants in the lease agreement.

When two or more taxpayers are entitled to apply this deduction for the same assets for the same tax period, the maximum amount of the deduction will be prorated among them in equal parts, with the tax benefit being applied only to the declaration of those who meet the conditions established to be beneficiaries of the same.

Completion

  • 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.

  • Indicate the location of the home by selecting the corresponding code.

  • The number of people entitled to apply the deduction.

  • You must provide the landlord's NIF (Tax Identification Number). If the landlord does not reside in Spain and does not have a NIF, you must provide the Identification Number in the country of residence and indicate the current status of the property by selecting the corresponding code.

  • In the case of a primary residence leased by a large family, a single-parent family, or a woman who is a victim of gender-based violence, the corresponding box must be checked.

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