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Form 100. Personal Income Tax Declaration 2019

10.15.13. For rental of main residence

For renting your habitual residence you may deduct:

  • In general, 15 per 100 , with a limit of 550 euros.

  • 20 per 100 , with a limit of 700 euros, if the tenant is 35 years old or younger, or if the tenant has a degree of physical or sensory disability equal to or greater than 65 percent, or a degree of mental disability equal to or greater than 33 percent.

  • 25 per 100 , with a limit of 850 euros, if the tenant is 35 years old or younger and also has a degree of physical or sensory disability equal to or greater than 65 percent, or a degree of mental disability equal to or greater than 33 percent.

Requirements

  1. That it is the lease of the taxpayer's habitual residence, effectively occupied by him, provided that the date of the contract is after April 23, 1998 and its duration is equal to or greater than one year.

  2. That for at least half of the tax period, neither the taxpayer nor any of the members of the family unit are owners of full ownership or a real right to use or enjoy another home less than 100 kilometers from the rented home. .

  3. That you do not have the right in the same period to any deduction for investment in a habitual residence.

  4. That the sum of the general taxable base and the taxable savings base does not exceed 30,000 euros, in individual taxation, or 50,000 euros, in joint taxation. This requirement is controlled by the program.

  5. The limit of this deduction will be prorated by the number of days in which the lease remains in force within the tax period and in which the personal circumstances required for the application of the different deduction percentages are met.

    When two or more tax filers are entitled to apply this deduction for the same home, the limit will be prorated between them in equal parts.

  6. The application of the deduction is conditional on the delivery of the monetary amounts derived from the legal act or business that entitles its application to be carried out by credit or debit card, bank transfer, nominative check or deposit into accounts at credit institutions.

Compatibility

This deduction is compatible with deduction "for renting a home for carrying out an activity".

Limit

The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 26,000 euros in individual taxation, or less than 46,000 euros, in joint taxation.

When the sum of the general taxable base and the taxable savings base is between 26,000 and 30,000 euros in individual taxation, or between 46,000 and 50,000 euros in joint taxation, the amounts and deduction limits will be the following:

  1. In individual taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100

  2. In joint taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100

    The proration of the maximum deduction limits must only be carried out when there is more than one person who, by submitting a declaration, can apply the deduction for the same home by meeting all the requirements for this, including the maximum amount of the taxable base, although do not apply it effectively. Therefore, people who do not submit a declaration or those who have a tax base greater than that required are not taken into consideration for the purposes of proration.

Completion

The following data will be reflected in the window:

  1. The amounts paid by the holder of the deduction.

  2. You must select the password corresponding to the age and/or disability from those that appear in the drop-down menu in the "password" box.

  3. If during the year the taxpayer had turned 36 years of age, the amounts paid before and after the date on which they turned 36 must be indicated separately. Likewise, the amounts paid before or after the date on which the disability requirement occurs must be indicated separately.

  4. The number of days of the tax period in which, with respect to the key entered, the lease has been in force and the required personal circumstances have been met.

  5. The lessor's NIF. If the landlord does not have a NIF, he must enter the Identification Number in the country of residence.

The program will transfer the data from annex B6 of the declaration.