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Form 100. Personal Income Tax Declaration 2021

10.11.6. For rental of the habitual residence by taxpayers of age equal to or less than 35 years

The taxpayer may deduct 10% of the amounts that he would have paid during the tax period for the rental of his habitual residence, with a limit of 300 euros per rental contract and year both in individual and joint taxation.

The deduction will be 20% with a limit of 600 euros per contract and year if you have two or more minor children.

The amounts set for this deduction will be doubled in the event that the tenant has a recognized degree of disability equal to or greater than 33%.

Requirements

  1. The taxpayer must be 35 years old or younger on the date the tax accrues. 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.

  2. The lease must be after January 1, 2003.

  3. That he is in possession of proof of having deposited the deposit referred to in article 36.1 of Law 29/1994, on urban leases, at the Galician Institute of Housing and Land or a certified copy of the complaint filed before said body because the lessor has not given said proof.

  4. The tax base must not exceed 22,000 euros, both in individual and joint taxation. This requirement will be controlled by the program.

When two taxpayers have the right to apply the deduction, the total amount, without exceeding the limit established by the lease contract, will be prorated equally in the declaration of each of them.

In the case of marriages in community property, the deduction will correspond to the spouses in equal shares even if the lease contract is only in the name of one of them.

Completion

Through the data capture window, the taxpayer will record:

  • The total amount paid by the taxpayer holding the deduction. In the case of marriages in community property, the deduction will correspond to the spouses in equal shares, even if the contract is only in the name of one of them.

  • The number of people entitled to apply the deduction for the same lease contract.

  • The lessor's NIF. If the landlord does not have a NIF, he must enter the Identification Number in the country of residence.

  • They will enter in the "Common" box or in the "Owner's" box the number of children with whom they live, taking into account that the same child can only be included in one of the two boxes.

The program will transfer the data included in Annex B.8 of the declaration.