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Form 100. Personal Income Tax Declaration 2021

10.7.19. For rental of habitual residence linked to certain dación en pago operations

15% of the amounts paid during the year for the rental of the habitual residence located in Castilla-La Mancha that constitutes the taxpayer's habitual residence, with a maximum of 450 euros.

The concept of habitual residence will be that established by the regulations governing Personal Income Tax in force on the date of accrual of the tax.

Requirements and conditions

  • That the lease contract is linked to an operation of allocation of the habitual residence in payment of the entire outstanding debt of the loan or credit guaranteed by mortgage of the aforementioned residence.

  • That the sum of the general tax base and the tax base of the taxpayer's savings, less the minimum for descendants, does not exceed the amount of 12,500 euros in individual taxation or 25,000 euros in joint taxation.

  • That the NIF of the landlord of the home be entered in the personal income tax self-assessment.

  • The limit of this deduction will be prorated by the number of days in which the lease remains in force within the tax period and, in addition, when two or more tax filers have the right to apply this deduction for the same home, the limit It will be prorated between them in equal parts.

Incompatibilities

This deduction is incompatible with the deductions: "For renting a habitual residence for taxpayers under 36 years of age", "For renting a habitual residence for large families", "For renting a habitual residence for single-parent families" and "For renting a habitual residence for people with disabilities".

Completion

If, as stated above, you have the right to apply the deduction, you will enter the amount paid for the lease, indicate the number of days in which the contract was in force, the number of people entitled to the deduction, the lessor's NIF or, Failing that, the identification number of the lessor in the country of residence.

The program will transfer the data to Annex B.9 of the declaration.