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Form 100. 2019 Personal Income Tax return

10,12,5. For leasing a main residence

Taxpayers can deduct on 3 0 per 100, with a maximum of 1,000 euros, from the amounts paid in the tax period for the rental of their habitual residence.

Age of the taxpayer. This deduction will only be applicable to taxpayers with:

  • Less than 35 years at the date of accrual of the tax (usually at 31 December)

  • Over 35 years and less than 40 years, provided that, during the tax period, you have been unemployed and registered as a job-seeker at the Employment Offices of the Community of Madrid at least 183 days during the financial year, and have borne family burdens when have at least two relatives, ascendants or descendants for whom you have the right to apply the tax-free threshold for ascendants or descendants.

Requirements

  1. The amounts paid for the lease must exceed 20% of the gross tax base, which is understood as the sum of the general tax base and that of the taxpayer's savings. 100 This requirement will be controlled by the program.

  2. Taxpayers must have a copy of the deposit corresponding to the rent in the Social Housing Agency of the Community of Madrid formalized by the lessor, or have a copy of the complaint filed before that body for not having been delivered this supporting document by the lessor.

    In this regard, the complaint is made available to the application of the deduction from the moment it is made (not before), and it does so with regard to all amounts paid previously corresponding to the same lease agreement.

    In addition, taxpayers as tenants, in order to apply the deduction, must have settled The Property Transfer Tax derived from the rental of a home, unless they are not obliged to file the self-assessment, as they are affected by the tax rebate.

  3. The sum of the general tax base and that of the savings must not exceed 25,620 euros in individual taxation and 36,200 euros in the case of joint taxation. This requirement will be controlled by the program.

  4. Limit of the family unit the sum of the general tax bases and the savings of all the members of the family unit of which the taxpayer can be part, cannot exceed 60,000 euros.

Completion

The window will show:

  • The amounts paid. In the event of marriage, and if the amount paid corresponds to the spouses in equal parts, 50% of the total of the amounts paid by both will be reflected. 100

  • The lessor's tax ID number. If the lessor does not have a NIF, they must enter the Identification Number in the country of residence.

  • If you have been unemployed for at least 183 days during the tax period, you must tick the box provided for this purpose.

The program will transfer the details included in Annex B6 of the tax return.