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Form 100. Personal Income Tax Return Declaration 2017

10.11.6. For rental of main residence

The taxpayer may deduct 10 percent of the amounts paid during the tax period for rent on his or her habitual residence, with a limit of 300 euros per rental contract, both in individual and joint taxation. This deduction will be 20 percent with a limit of 600 euros if you have two or more minor children.

The amounts set for this deduction will be doubled if the tenant has a recognised degree of disability equal to or greater than 33 percent.

Requirements:

  1. The taxpayer must be 35 years of age or younger on the date the tax accrues.

  2. The lease must be dated after January 1, 2003.

  3. That you are in possession of proof of having constituted the deposit of the security deposit referred to in article 36.1 of Law 29/1994, on urban leases, at the Galician Institute of Housing and Land or a certified copy of the complaint filed with said body for not having been given said proof by the landlord.

  4. The taxable base, before the application of the reductions for personal and family minimum, must not exceed 22,000 euros, both in individual and joint taxation. This requirement will be controlled by the program.

When two taxpayers are entitled to apply the deduction, the total amount, without exceeding the limit established by the lease contract, will be prorated equally in the declaration of each of them.

The practice of this deduction will be subject to documentary justification.

In the case of married couples with a community property regime, the deduction will correspond to the spouses in equal parts even if the rental contract is in the name of only one of them.

Joint income tax return

In the case of joint taxation, the age requirement must be met by at least one of the spouses or, where applicable, the father or mother.

Completion

Through the data capture window the taxpayer will record:

  • The total amount paid by the taxpayer entitled to the deduction. The program allows for a maximum of three lease agreements.
  • The number of people entitled to apply the deduction for the same lease contract
  • 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 included in Annex B6 of the declaration.