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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 rental of the taxpayer's habitual residence may be deducted from the full autonomous community fee, with a maximum of 455 euros .

The deduction percentage will be 15% with the limit of 606 euros in the case of renting a primary residence in rural areas. This will be understood as housing that is located on non-developable land according to the urban planning regulations in force in the Principality of Asturias, and that which is located in councils 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 as rent must exceed 10% of the tax base.

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

Completion

Amount paid by whoever appears as the owner in the lease contract.

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

In addition, you must indicate the lessor's NIF and whether or not the lease takes place in rural areas in the terms indicated above. If the landlord does not have a NIF, he must enter the Identification Number in the country of residence.

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