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Form 100. 2019 Personal Income Tax return

10,15,14. For renting a property for activities in different municipalities

For the lease of a property, as a result of the performance of an activity, whether self-employed or not, in a municipality other than that in which the taxpayer previously lived, 10% of the amounts paid in the tax period may be deducted, up to a limit of 100 euros. 204

This deduction is compatible with the deduction for leasing the main residence.

Requirements

  1. That the rented property you gave more than 100 km from the one in which the taxpayer lived immediately before the lease.

  2. That the property is located in the Valencian Community.

  3. The amounts paid as a lease are not remunerated by the employer.

  4. The application of the deduction is conditional on the delivery of the monetary amounts derived from the legal act or business that are carried out by credit or debit card, bank transfer, nominative cheque or deposit in accounts with credit institutions.

  5. The net tax base cannot be greater than 30,000 euros, in individual tax return, or 50,000 euros in joint tax return. This requirement is controlled by the program.

Important

The limit of this deduction will be prorated by the number of days on which the lease remains in force within the year.

When two or more taxpayers who make tax returns have the right to apply this deduction for the same property, the limit will be prorated between them by equal parts

In a joint tax return, the deduction limit will be applied by each taxpayer who is part of the family unit that has the right to the deduction.

Limit

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

When the sum of the general net tax base and the net tax base of the savings 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 as follows:

  1. In individual taxation, the result of multiplying the amount or deduction limit by a percentage obtained from the application of the following formula: 100 X (1-the coefficient resulting from dividing by 4,000 the difference between the sum of the general net tax base and the taxpayer's savings and 26,000)

  2. In joint taxation, the result of multiplying the amount or deduction limit by a percentage obtained from the application of the following formula: 100 X (1-the coefficient resulting from dividing by 4,000 the difference between the sum of the general net tax base and the taxpayer's savings and 46,000)

    The maximum deduction limits are applied only when there is more than one person who, filing a tax return, can apply the deduction for the same property, as it meets all the requirements required for this purpose, including the maximum amount of the net asset base, even if it does not apply effectively. Therefore, persons who do not file a tax return or those who have a net tax base higher than the required are not taken into consideration for the purposes of apportionment.

Completion

The window will show the amounts paid by the holder of the deduction.

In the event of marriage, and if both spouses have the right to deduction for equal parts, 50% of the total amount paid by both spouses will be reflected. 100 You must also indicate the number of days on which the lease agreement has been in force during the year and the lessor's NIF. If the lessor does not have a NIF, they must enter the Identification Number in the country of residence.