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Form 100. Personal Income Tax Declaration 2021

10.3.5. For renting a habitual residence

Amount

  1. 10% of the amounts paid in the tax period for the rental of the taxpayer's habitual residence, with a maximum of 455 euros

  2. The 15% with the limit of 606 euros in the case of renting a habitual residence in rural areas .

    This will be understood as housing that is located on non-developable land according to the urban planning regulations in force in the Principality of Asturias, and that which is located in councils with a population of less than 3,000 inhabitants, regardless of the classification of the land.

  3. The 20% with the limit of 700 euros in case of rental of habitual residence by taxpayers with residence common in rural areas at risk of depopulation.

    In the event that the property is located in a rural area in the terms provided for in section 2 above and at the same time in a rural area at risk of depopulation, the percentage and limit provided for in this section will apply.

Requirements and conditions

  • The sum of the general tax base and savings must not exceed 25,009 euros in individual taxation or 35,240 euros in joint taxation.

  • The amounts paid as rent must exceed 10% of the tax base.

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

  • For the purposes of this deduction, rural areas at risk of depopulation will be considered those determined by the resolution of the Ministry of Finance.

    BOPA Resolution

Completion

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

In the case of marriage, regardless of the marital property regime, 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 holding 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 since they do not have the status of tenant.

In addition, you must indicate the landlord's NIF. If the landlord does not reside in Spain and does not have a NIF, you must enter the Identification Number in the country of residence and indicate the situation in which the property is located by selecting the corresponding key.

The program will transfer the data included to Annex B8 of the declaration.