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Form 100. Personal Income Tax Return Declaration 2017

10.10.10. For renting a habitual residence for taxpayers under 36 years of age

The taxpayer may apply a deduction of 5 percent for the amounts paid in the tax period for rent on his/her habitual residence, with a limit of 300 euros per year. The deduction percentage will be 10 percent with a limit of 400 euros, in the case of renting a habitual residence in a rural environment (that residence that is located in municipalities and population centers with less than 3,000 inhabitants)

Requirements:

  1. That the taxpayer meets any of the following circumstances:

    1. That you are less than 36 years old on the date the tax is due. In the case of joint taxation, this requirement must be met by at least one of the spouses, or, where applicable, the father or mother.

    2. That he/she is part of a family that is legally considered large.

    3. That suffers from a physical, mental or sensory disability, with a legal disability level equal to or greater than 65 percent.

  2. That it is the lease of the taxpayer's habitual residence, effectively occupied by the taxpayer and located within the territory of the Autonomous Community of Extremadura.

  3. That the Tax on Property Transfers and Documented Legal Acts has been paid for the lease and, where applicable, for its extensions.

  4. That the mandatory deposit as a guarantee, as referred to in the Urban Leasing Law, has been made in favour of the Autonomous Community of Extremadura.

  5. That the taxpayer is not entitled to any deduction for investment in primary residence during the same tax period.

  6. That neither the taxpayer nor any of the members of his/her family unit are the owners of full ownership or a real right of use or enjoyment of another home located less than 75 kilometres from the rented home.

  7. That the sum of the taxable bases, general and savings, is not greater than 19,000 euros in individual taxation or 24,000 euros in the case of joint taxation.

When two or more taxpayers are entitled to apply this deduction for the same property, the amount will be shared equally between them.

Completion:

In the window that opens, you must provide us with the following information in the corresponding boxes: the amount paid for the rent, whether the rented property is within a municipality or population centre with fewer than 3,000 inhabitants, the NIF of the landlord, or, if the landlord is a resident abroad and does not have a NIF, the legal identification number of the country of origin.

You must also indicate the number of taxpayers who are entitled to apply the deduction for the same home, and finally, whether the taxpayer is part of a large family.

The program will transfer the data included in Annex B6 of the declaration.