10.5.23. For leasing of habitual residence linked to certain transactions in payment in kind

Amount

25% of the amounts paid in cases of leasing linked to certain dation in payment transactions, with a maximum of 1,200 euros. These transactions are based on lease-purchase contracts signed between creditor financial institutions, or a real estate entity in their group, and the owners who transfer ownership of their habitual residence to these entities. Lease contracts must be made for the habitual residences that are being transferred.

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

Taxpayers must have an income level (sum of the general tax base and the savings tax base) of no more than €45,500 for individual returns, or €60,500 for joint returns.

Completion

• The person listed as the owner in the lease agreement will record the amount paid for the rent, taking into account that this amount must be reduced by the amount of aid granted by public administrations to cover the expense when such aid is 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 program will transfer the data to Annex B.10 of the declaration.