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Form 100. Personal Income Tax Return 2024

10.8.7. For renting a habitual residence by young people

Amount

  1. 20% of the amounts that the taxpayer would have paid during the tax period for rent of his habitual residence in Castilla y León, with a limit of 459 euros

  2. The deduction will be 25% of the amounts paid, with a limit of 612 euros , when the habitual residence is located in a municipality or in a minor local entity of the Community of Castilla y León that does not exceed 10,000 inhabitants, in general, or 3,000 inhabitants, if it is less than 30 kilometers from the capital of the province .

  3. The deductible amount by application of points 1. or 2. may not exceed the difference between the amounts actually paid in rent and the total amount of aid received from any administration or public entity for this concept.

    In the 2024 financial year, the Regional Government of Castile and León has paid out aid corresponding to the young people's rental bonus called for by Order of the Ministry of Environment, Housing and Territorial Planning of July 26, 2022, which covers up to a maximum of 24 monthly rent payments that may correspond to the 2024 financial year or to previous years.

    The deduction limit is set as the difference between the amounts actually paid by the tenant and the total amount of aid received from any administration or public entity for this purpose. Therefore, in the 2024 Personal Income Tax return, when reporting the amount of aid received by the taxpayer in the deduction, only aid corresponding to monthly rent payments for the 2024 fiscal year must be included.

    If the taxpayer had received the youth rental bonus in 2024 for monthly rental payments corresponding to 2022 or 2023, this aid will reduce the deduction base that could have been applied in those years. Therefore, they must check compliance with the deduction limit referred to in the previous paragraph and, if it is exceeded, regularize their situation by submitting the corresponding corrective self-assessment to the AEAT.

    All of the above must be taken into account, without prejudice to the obligation to fully impute the aid received in the 2024 financial year under section F1 (Capital gains and losses not derived from the transfer of assets) of the declaration for the purposes of their integration into the general tax base for the 2024 financial year, since capital gains derived from public aid will be imputed to the tax period in which they are collected.

Requirements and conditions

  • That the taxpayer on the date of accrual of the tax is less than 36 years old .

  • That the total taxable base, less the personal and family minimum, is not greater than 18,900 euros in individual taxation or 31,500 euros in joint taxation. This requirement will be controlled by the program.

  • The deduction may only be applied by the taxpayer who appears as the holder of the lease contract.

  • In the event that the lease contract has been formalized by one of the spouses, or both, of a marriage in community property, the aid will be allocated in equal parts. In all other cases, the aid will be attributed to the tenant who requested the subsidy and to whom it was granted.

Completion

Through the data capture window the taxpayer will record:

  • Amount paid by the person listed as the owner in the lease contract.

    In the case of marriage, 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 since he or she does not have the status of tenant.

  • The amount of aid received. Only aid corresponding to monthly rental payments for the 2024 financial year should be included.

  • The code 1 will be entered if the habitual residence is located in any municipality or minor local entity of Castilla y León that exceeds 10,000 inhabitants or that exceeds 3,000 inhabitants if they are less than 30 km from the provincial capital. For other municipalities or local entities, the code 2 will be indicated.

  • It will reflect the lessor's NIF. If the lessor does not reside in Spain and does not have a NIF, he/she will enter the lessor's identification number in the country of residence.

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