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Form 100. Personal Income Tax Declaration 2021

10.15.14. For renting a home for activities in a different municipality

Amount

The rental of a home, as a consequence of carrying out an activity, on one's own account or as an employee, in a municipality other than the one in which the taxpayer previously resided, may deduct 10% of the amounts paid in the tax period, with the limit of 204 euros .

This deduction is compatible with the deduction "For renting the habitual residence."

Requirements and conditions

  1. That the rented home was more than 100 km from the one in which the taxpayer resided immediately before the lease.

  2. That the home resides in the Valencian Community.

  3. That the amounts paid for rent are not remunerated by the employer.

  4. The application of the deduction is conditional on the delivery of the monetary amounts derived from the legal act or business that entitles its application to be carried out by credit or debit card, bank transfer, nominative check or deposit into accounts at credit institutions.

  5. That the sum of the general taxable base and the taxable savings base does not exceed 25,000 euros, in individual taxation, or 40,000 euros, in joint taxation. This requirement is controlled by the program.

  6. The limit of this deduction will be prorated by the number of days in which the lease remains in force within the year.

  7. Only the taxpayer who resides in the rented home due to his activity, and for the rent paid that, for this purpose, is attributable to him, has the right to apply the deduction. However, if two or more taxpayers are entitled to apply this deduction for the same home, the limit will be prorated among them equally.

Limit

The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 23,000 euros in individual taxation, or less than 37,000 euros, in joint taxation.

When the sum of the general taxable base and the taxable savings base is between 23,000 and 25,000 euros in individual taxation, or between 37,000 and 40,000 euros in joint taxation, the amounts and deduction limits will be the following:

  1. In individual taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100

  2. In joint taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100

The proration of the maximum deduction limits must only be carried out when there is more than one person who, by submitting a declaration, can apply the deduction for the same home by meeting all the requirements for this, including the maximum amount of the taxable base, although do not apply it effectively. Therefore, people who do not submit a declaration or those who have a tax base greater than that required are not taken into consideration for the purposes of proration.

Completion

The window will reflect for each lease contract: the amounts paid by the holder of the deduction, the number of days in which the lease contract has been in force during the year, the number of taxpayers entitled to the deduction, the NIF of the lessor. If the landlord does not have a NIF, he must enter the Identification Number in the country of residence.