10.5.23 For rental of habitual residence linked to certain operations in payment

Taxpayers may deduct 25 percent of the amounts paid in leasing cases linked to certain dación en pago operations, with a maximum of 1,200 euros.

These operations are based on lease contracts with purchase option signed between creditor financial entities, or a real estate entity in their group, and the owners who transfer ownership of their habitual residence to these entities. Lease contracts must be made on the habitual residences that are transferred.

Requirements

Taxpayers must have an income level (general tax base and savings) not exceeding 24,000 euros in an individual return, or 34,000 in a joint return.

Completion

You must complete the lessor's NIF and the 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.

The program will transfer the data to Annex B7 of the declaration.