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Form 100. Personal Income Tax Declaration 2022

10.10.11. For renting a habitual residence

Amount

  • 5% of the amounts paid in the tax period for renting a habitual residence, with a limit of 300 euros per year.

  • 10% of the amounts paid in the tax period for the rental of habitual residence in rural areas (those housing located in municipalities and smaller local entities with a population of less than 3,000 inhabitants) with the limit of 400 euros.

Requirements and conditions

  1. That any of the following circumstances occur in the taxpayer:

    1. Who is less than 36 years old on the date of tax accrual.

      In the case of joint taxation, this requirement must be met by at least one of the spouses, or, where applicable, the father or mother.

    2. Be part of a family that is legally considered large.

    3. Who suffers from a disability with a recognized degree equal to or greater than 65%, or is judicially incapacitated.

      Since the entry into force of Law 8/2021 to reform the Civil Code, the references made to judicial incapacitation extend to judicial resolutions in which representative guardianship of people with disabilities is established.

  2. That it involves the lease of the taxpayer's habitual residence, effectively occupied by the taxpayer and located within the territory of the Autonomous Community of Extremadura.

  3. That the Tax on Property Transfers and Documented Legal Acts has been paid for the lease and, where applicable, for its extensions, or, where applicable, the aforementioned tax has been self-assessed with exemption.

  4. That the mandatory deposit as a bond, referred to in the Urban Leases Law, has been constituted in favor of the Autonomous Community of Extremadura.

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

  6. That neither the taxpayer nor any of the members of his family unit are holders of full ownership or a real right to use or enjoy another home located less than 75 kilometers from the rented home.

  7. That the sum of the tax bases, general and savings is not greater than 19,000 euros in individual taxation or 24,000 euros in case of joint taxation.

    For taxpayers with habitual residence in municipalities and smaller local entities with a population of less than 3,000 inhabitants, the general and savings tax bases may not exceed 28,000 euros in individual taxation and 45,000 euros in joint taxation (in the case of marriage it is sufficient that one of the spouses meets the residence requirement in said municipalities or entities). In the case of large families residing in said municipalities or smaller local entities, there will be no limit on tax bases.

    Habitual residence will be determined in accordance with the criteria established in the Personal Income Tax Law, applying them to the municipality or minor local entity.

  8. When two or more taxpayers have the right to apply this deduction with respect to the same home, its amount will be prorated between them in equal parts.

Completion

You must indicate the amount paid by whoever appears as the owner in the lease contract.

In the case of marriage, 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, owner of 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 as they do not have the status of tenant.

It will indicate whether the rented home is within a municipality or population center of less than 3,000 inhabitants and will include the landlord's NIF, or, if the landlord is a resident abroad and does not have a NIF, the legal identification number of the country of origin.

It will reflect the number of taxpayers who are entitled to apply the deduction for the same home.

If you have had your habitual residence in a municipality or smaller local entity with a population of less than 3,000 inhabitants, you will mark the box enabled for that purpose.

If you are part of a large family residing in said municipalities or smaller local entities, you must check the corresponding box.

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