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Form 100. Personal Income Tax Declaration 2022

10.5.13. For rental of habitual residence

Amount 

24% of the amounts paid in the tax period, with a maximum of 720 euros per year, for the rental of your habitual residence.

Requirements and conditions

  1. That they have not obtained higher income in the tax period (general tax base plus savings tax base) than:

    • 22,000 euros in individual taxation.

    • 33,000 euros in joint taxation.

  2. The application of the deduction is conditional on the taxpayer's declaration of the name and NIF of the landlord, the cadastral identification of the habitual residence and the annual rental fee.

  3. That the amounts paid for rent exceed 10% of the income obtained (general tax base and savings), discounting, if any, the amount of subsidies that the tenant would have received.

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

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.

  • The landlord's NIF, if the landlord does not have a NIF, must include the Identification Number in the country of residence, the cadastral reference of the home and, where applicable, the amount of the subsidies received.

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