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Form 100. Personal Income Tax Return 2024

10.5.13. For rent of habitual residence

Amount 

For the rent of your habitual residence 24% of the amounts paid in the tax period, with a maximum of 740 euros per year per taxpayer.

The previous limit will be a maximum of 760 euros if the taxpayer is under 40 years of age or 75 years of age or older and meets the other requirements.

The base of the deduction will be reduced by the amount of aid granted by public authorities in the tax period in question, which covers all or part of the expenses that give rise to the deduction, provided that the aid is considered exempt income for personal income tax purposes.

Requirements and conditions

  1. For the purposes of this deduction, a habitual residence is defined as one in which the taxpayer resides for a period of more than one year.

  2. That they have not obtained income in the tax period higher than (sum of the general tax base plus the savings tax base):

    • 45,500 euros in individual taxation.

    • 60,500 euros in joint taxation.

  3. The application of the deduction is subject to the declaration by the taxpayer of the name and NIF of the landlord, the cadastral identification of the habitual residence and the annual rental fee.

  4. That the amounts paid in rent exceed 10% of the income obtained (general tax base plus savings tax base) less, if applicable, the amount of any subsidies received by the tenant.

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

Completion

  • The person listed as the owner in the lease agreement will record the amount paid for the rent, taking into account that said amount must be reduced by the amount of aid granted by public administrations to cover the expense when they are considered exempt income.

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

  • The cadastral reference of the rented property. If the property has no reference, check the box provided for that purpose.

  • If you have received rental subsidies, you will record the amount.

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