Skip to main content
Form 100. 2020 Personal Income Tax Return Declaration

10.3.5. For renting a habitual residence

10% of the amounts paid in the tax period for the rent of the taxpayer's habitual residence may be deducted from the autonomous community's full quota, with a maximum of 455 euros .

The deduction percentage will be 15% with the limit of 606 euros in the case of renting a habitual residence in a rural environment. This will be understood as housing located on non-urbanizable land according to the urban planning regulations in force in the Principality of Asturias, and housing located in municipalities with a population of less than 3,000 inhabitants, regardless of the classification of the land.

Requirements

  • The sum of the general tax base and savings must not exceed 25,009 euros in individual taxation or 35,240 euros in joint taxation.

  • The amounts paid in rent must exceed 10% of the taxable base.

  • The deduction may only be applied by those who appear as tenants in the lease agreement.

Completion

Amount paid by the person listed as the owner in the lease contract.

In the case of marriage, if only one of the spouses appears in the contract, it will be he or she who can apply the deduction. If the rent is paid with joint funds, the spouse, the holder of the contract, may apply a deduction for 50% of the rental amount. The amounts paid by the other spouse do not give the right to the deduction since he or she does not have the status of tenant.

In addition, you must indicate the NIF of the lessor and whether or not the lease takes place in the rural environment under the terms indicated above. If the landlord does not have a NIF, he/she must provide the Identification Number in the country of residence.

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