10.6.1. For leasing of habitual residence by young people, the elderly and the disabled

The taxpayer may deduct 10 percent , up to a limit of 300 euros per year from the amounts paid in the tax period for the rental of his/her habitual residence.

Requirements

• Be under 35 years of age, or be 65 years of age or older. A taxpayer with a physical, mental or sensory disability who is legally considered a person with a disability with a degree of impairment equal to or greater than 65 percent in accordance with the scale referred to in article 148 of the Revised Text of the General Social Security Law is exempt from complying with this requirement to be entitled to enjoy this deduction.

• That the taxable base is less than 22,000 euros in individual taxation or 31,000 euros in joint taxation. This requirement will be controlled by the program.

• That the amounts paid in rent exceed 10 percent of the taxpayer's income.

Joint income tax return

In the case of joint taxation, the maximum deduction amount will be 600 euros; but at least one of the declarants must meet the requirements stated above to enjoy the deduction.

Completion

The following data will be reflected in the window:

• The amount paid by the holder.

  In the case of marriage, if the rent corresponds to the spouses in equal parts, it must reflect 50% of the amount paid for the rent.

• The landlord's NIF.

  If the landlord does not have a NIF, he must provide the Identification Number in the country of residence.

The program will transfer the data included in Annex B6 of the declaration.