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Form 100. Personal Income Tax Declaration 2021

10.1.4. For amounts invested in the rental of habitual residence

Taxpayers under 35 years of age on the tax accrual date will have the right to apply a 15% deduction for the amounts paid in the tax period for the rental of their habitual residence, with a maximum of 500 euros per year for both individual and tax purposes. together.

In the case of joint taxation, the age requirement must be met by at least one of the spouses, or, where applicable, the father or mother in the case of single-parent families.

Requirements

  • The sum of the general tax bases and savings must not exceed 19,000 euros in individual taxation or 24,000 euros in joint taxation.

  • The deposit of the deposit referred to in article 36 of the Urban Leasing Law (Law 29/1994) must be proven in favor of the Autonomous Community of Andalusia.

  • The taxpayer must identify the landlord of the home by recording his or her Tax Identification Number (NIF) in the corresponding self-assessment.

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

  • This deduction is incompatible in the same tax period with the deduction for investment in primary residence.

Completion

Through a data capture window you must provide the following information:

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

    In the case of marriage, regardless of their matrimonial property regime, only the amounts paid by the spouse who signed the rental contract will be deductible and, consequently, the amounts paid by the spouse who does not appear in the contract do not give the right to said deduction. for not being a tenant for these purposes.

    Therefore, if the rent is paid with community funds, only the spouse holding the contract may apply the deduction for 50% of the rental amount.

  • NIF of the lessor. 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 B.8 of the declaration.