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Form 100. 2020 Personal Income Tax Return Declaration

10.15.14. For renting a home for activities in a different municipality

For the rental of a home, as a consequence of carrying out an activity, on one's own account or on behalf of another, in a municipality other than the one in which the taxpayer previously resided, 10 per 100 of may be deducted ##1##the amounts paid in the tax period, with the limit of 204 euros .

This deduction is compatible with the deduction for renting the primary residence.

Requirements

  1. That the rented home was more than 100 km from the one in which the taxpayer resided immediately before the lease.

  2. That the home resides in the Valencian Community.

  3. That the amounts paid for rent 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 entitles its application to be carried out by credit or debit card, bank transfer, nominative check or deposit into accounts at credit institutions.

  5. That the taxable base does not exceed 30,000 euros, in an individual return, or 50,000 euros in a joint return. This requirement is controlled by the program.

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

Only the taxpayer who resides in the rented home due to his activity, and for the rent paid that, for this purpose, is attributable to him, has the right to apply the deduction. However, if two or more taxpayers are entitled to apply this deduction for the same home, the limit will be prorated among them equally.

This deduction is compatible with the previously mentioned deduction "For leasing of the habitual residence."

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 amounts paid by the deduction holder will be reflected in the window.

You must also indicate the number of days in which the lease contract has been in force during the year and the lessor's NIF. If the landlord does not have a NIF, he must enter the Identification Number in the country of residence.