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Form 100. Personal Income Tax Declaration 2021

10.14.15. For renting a main residence for persons under 36 years of age

Amount

  • 10% of the non-subsidized amounts paid in the year, with the annual limit of €300 per lease contract, both in individual and general joint taxation.

  • 20% of the non-subsidized amounts paid in the year, with the annual limit of €400 per rental contract, both in individual and joint taxation, as long as the habitual residence is It is located in one of the small municipalities listed below.

Requirements and conditions

  • That the taxpayer has not reached 36 years of age on the date of accrual of the tax. In the case of joint taxation, the age requirement must be met by at least one of the spouses.

  • That it involves the lease of the taxpayer's habitual residence, effectively occupied by the taxpayer and located in the territory of the Autonomous Community of La Rioja.

  • That the taxpayer is the owner of a lease contract for which the corresponding model of the tax on property transfers and documented legal acts has been presented. In the case of marriages in community property, the deduction will correspond to the spouses in equal shares, even if the lease contract is recorded in the name of only one of them.

  • That the taxpayer does not have the right during the same tax period to any deduction for investment in a habitual residence.

  • That the general taxable base subject to tax does not exceed 18,030 euros in individual taxation or 30,050 euros in joint taxation, provided that the taxable base of savings subject to taxation does not exceed 1,800 euros.

  • 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.

  • The practice of this deduction will be conditional on its documentary justification through a lease contract, bank transfers, payment receipts or any other evidence admitted by law.

List of municipalities

12. Abalos.

33. Aguilar del Río Alhama.

48. Ajamil de Cameros.

70. Alcanadre.

99. Alesanco.

103. Aleson.

125. Almarza de Cameros.

131. Anguiana.

146. Anguiano.

159. Arenzana de Abajo.

162. Arenzana de Arriba.

178. Arnedillo.

197. Arrubal.

201.Ausejo.

223. Sulfur

239. Badaran.

244. Baths.

257. Rioja Baths.

276. Berceo.

282. Bergasa.

295. Lower Bergasillas.

309. Bezares.

316. Bobadilla.

321. Brieva de Cameros.

337. Briñas.

342. Briones.

355. Cabezón de Cameros.

374. Camprovín.

380. Sierra Channels.

393. One-eyed River taps.

407. White hair.

414. Cardenas.

435. Chestnut groves of Rioja.

440. Castroviejo.

453. Cellorigo.

488. Cidamon.

491. Cihuri.

504. Cirueña.

511. Peg.

526. Cordovin.

532. Corera.

547. Cornago.

550. Corporal.

563. Cuzcurrita from Río Tirón.

579. Daroca from Rioja.

 585. Enciso.

602. Estollo

624. Foncea.

630. Fonzaleche.

658. Galbarruli.

661. Galilee.

677.Cameros Chicken Coop.

683. Gimileo.

696. Groat.

700. Tax them.

722. Herce.

738. Herramélluri.

743. You boiled.

756. Hormilla.

769. Hormilleja.

775. Cameros stoves.

781. Moncalvillo ovens.

794. Orchards

808. Igea.

815. Cameros pull.

820. Cameros Lagoon.

836. Jubera Lagoon.

867. Ledesma de la Cogolla.

873. Leiva.

889. Leza from Río Leza.

913. Louvres.

928. Manjarrés.

934. Mansilla de la Sierra.

949. Rioja apple orchards.

952. Matute.

965. Medrano.

987. Munilla.

1004. Water Wall.

1011. Wall in Cameros.

1032. Nalda.

1047. Navajun.

1063. Nestares.

1079. Cameros snows.

1098. Ochánduri.

1085. Or with.

1102. Ojacastro.

1119. Ollauri.

1124. Cameros nettle.

1130. Pazuengos.

1145. Pedroso.

1158. Pinillos.

1183. Pradillo.

1196. Prejano.

1217. Rabanera.

1222. Rasillo de Cameros (El)

1238. Redal (The)

1269. Robres del Castillo.

1275. Rodezno.

1281. Sajazarra.

1308. San Millán de la Cogolla.

1315. San Millán de Yécora.

1320. San Román de Cameros.

1392.Saint Torquatus

1341. Santa Coloma.

1354. Santa Engracia del Jubera.

1367. Saint Eulalia Bajora.

1406. Santurde de Rioja.

1413. Santurdejo.

1434. Sojuela.

1449. Sorzano.

1452. Sotes.

1465. Soto in Cameros.

1471. Terroba.

1487. Tirgo.

1490. Tobia.

1503. Tormantos.

1531. Tower in Cameros.

1510. Torrecilla in Cameros.

1525. Tower over Alesanco

1546. Torremontalbo.

1559. Treviana.

1578. Tritius.

1584. Tudelilla.

1601. Uruñuela.

1618. Valdemadera.

1623. Valgañón.

1639. Sucker.

1644. Ventrose.

1657. Viguera.

1660. Villalba de Rioja.

1676. Villalobar de Rioja.

1695. Villanueva de Cameros.

1709. Villar de Arnedo (El).

1716. Villar de Torre.

1721. Villarejo.

1737. Villarroya.

1742. Villarta-Quintana.

1755. Villavelayo.

1768. Villaverde de Rioja.

1774. Villoslada de Cameros.

1780. Viniegra from Below.

1793. Viniegra from Above.

1807. Zarratón.

1814. Brambleberry.

1835. Zorraquín.

Completion

It will reflect for each of the contracts the data corresponding to:

  • Amount paid that entitles the deduction

  • Municipality

  • The number of taxpayers entitled to the deduction

  • The NIF of the lessor or the Identification number in the country of residence if you do not reside in Spain

The program will transfer the data to annex B8 of the declaration.