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Form 100. Personal Income Tax Return 2019

10.1.5. For amounts invested in the rental of habitual residence

Taxpayers under 35 years of age on the date the tax becomes due will be entitled to apply a 15% deduction for the amounts paid in the tax period for the rent of their habitual residence, with a maximum of 500 euros per year in both individual and joint taxation.

The following requirements must also be met:

  • The sum of the general and savings tax bases must not exceed 19,000 euros for individual taxation or 24,000 euros for joint taxation.

  • Proof of the deposit of the security deposit referred to in Article 36 of the Urban Leasing Law (Law 29/1994) in favor of the Autonomous Community of Andalusia must be provided.

  • The taxpayer must identify the landlord of the property by stating his or her Tax Identification Number (NIF) in the corresponding self-assessment.

  • The deduction will be made by the holder or holders of the lease contract. However, in the case of marriages under a community property regime, the amounts paid that may be subject to deduction will correspond to the spouses in equal parts, even if the contract is in the name of only one of them.

  • This deduction is incompatible in the same tax period with the deduction for investment in primary residence.

Note: 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 in the case of single-parent families.  

Completion

Through a data capture window you must provide the following information:

  • Amount: The amount paid in fiscal year 2019 by the holder will be indicated. In the case of marriage, if both spouses have paid the amounts in equal parts, they must indicate 50% of the total amounts paid (in the case of marriages under a community property regime, the amounts will be understood to be paid by both spouses in equal parts).

  • Lessor'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 included data to Annex B6 of the declaration.