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Form 100. 2020 Personal Income Tax Return Declaration

10.6.1. For rental of habitual residence by young people, older people and people with disabilities

The taxpayer may deduct 10% , up to a limit of 300 euros annually from the amounts paid in the tax period for the rental of their habitual residence .

Deduction base

The basis of this deduction will be the amounts justified with an invoice or receipt paid, by credit or debit card, bank transfer, nominative check or deposit into accounts at credit institutions, to the lessors. Amounts paid through cash deliveries will not give the right to make this deduction.

Requirements

  • Be under 35 years of age, or be 65 or older. The taxpayer with a physical, mental or sensory disability who is legally considered a person with a disability with a degree equal to or greater than 65% is exempt from compliance with this requirement to be entitled to this deduction.

  • The taxable base for the period reduced by the personal and family minimum must be less than 22,946 euros in individual taxation or 31,485 euros in joint taxation.

  • The amounts paid for rent exceed 10 percent of the taxpayer's income.

  • The deduction can only be applied by the owner(s) of the lease contracts.

Joint income tax return

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

Completion

The following data will be reflected in the window:

  • 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 lessor's NIF. 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.