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Form 100. Personal Income Tax Declaration 2022

10.2.18. For hosting Ukrainian people or families displaced due to the armed conflict

Amount and limit

300 euros per person welcomed with a maximum limit of 1,000 euros per taxpayer.

Requirements and conditions

  • The taxpayer must shelter, on a private basis, people or families displaced from Ukraine as a result of the armed conflict in their country or people who have obtained the corresponding refugee status for the same reason.

  • The welcomed persons must live with the taxpayer for at least four months of the tax period.

  • The annual income of the welcomed people, excluding those exempt, cannot exceed 8,000 euros.

  • The welcomed persons cannot maintain a kinship relationship by consanguinity or affinity of up to the second degree with the taxpayer.

  • The persons receiving shelter must be included in the scope of application of Royal Decree 1325/2003, of October 24, which approves the Regulation on the temporary protection regime in the event of a massive influx of displaced persons, who have obtained the recognition of temporary protection in accordance with the procedure established in Order PCM/169/2022, of March 9, which develops the procedure for the recognition of temporary protection for people affected by the conflict in Ukraine.

    In any case, unaccompanied minors in temporary family care will have this consideration, due to the situation caused by the armed conflict in their country.

  • The application of this deduction requires obtaining a certificate from the body competent in the management and control of these receptions, which states the number of people welcomed and the duration of the reception, in accordance with the provisions of the Ministry of Inclusion. , Social Security and Migrations

  • When two or more taxpayers have the right to apply this deduction, its amount and limit will be prorated equally.

Completion

You will complete section 1) when the placement has been carried out by both spouses and they have not opted for individual data capture.

In other cases, or when the spouses have opted for individual data capture, the number of people welcomed will be recorded in section 2).