10,2,11. For leasing of a main residence linked to certain dation in payment transactions

Taxpayers can deduct 10% of the amounts paid during the financial year for the rental of the main residence linked to certain dation in payment operations with a maximum investment base of 4,800 euros per year, provided that the following requirements are met:

1. The sum of the general tax base and the gross tax base of the savings is not greater than the amount of 15,000 euros in individual tax return or 25,000 euros in the event of a joint tax return.

2. The deposit of the bond corresponding to the lease has been formalized before the competent authority in terms of the lease of the Autonomous Community of Aragón, within the period established by Act 10/1992, of 4 November, on the guarantee of urban leases and certain supply contracts, or the current regulation at any given time.

Note: This deduction may only be applied in the case of the foreclosure of a main residence in payment of all the outstanding debt of a loan or credit secured by a mortgage on this property as a result of which a lease agreement has been signed between the parties with a purchase option on the same property.

The concept of a main residence will be that established by the current state regulations at 31 December 2012 for the deduction for the purchase of a home.

Completion

You must indicate in the aforementioned annex the amounts paid for the lease and the lessor's tax ID number. If the lessor does not have a NIF, as a non-resident, the Identification Number must be entered in the country of residence

In the event of marriage, when both spouses have the right to deduction, 50% of the total amounts invested with the right to deduction will be reflected. 100

The program will transfer the data to Annex B6 of the tax return.