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Form 100. Personal Income Tax Return 2022

10.5.24. For expenses in credit insurance premiums to cover non-payments of rental income

Amount

75% of the expenses paid during the year in the form of credit insurance premiums that cover all or part of the non-payment of rent to which the taxpayer is entitled by reason of the leasing of a property to a third party for housing purposes with a maximum of 150 euros per year in both individual and joint taxation.

Requirements

  • That the leased property is located in the territory of the Canary Islands.

  • That the duration of the housing lease contract with the same tenant is equal to or greater than one year.

  • That the deposit of the bond has been constituted in favor of the competent body of the Administration of the Autonomous Community of the Canary Islands.

  • That the taxpayer declares in the personal income tax the income derived from the rental income of the home as income from real estate capital.

  • That the landlord is up to date with his tax obligations and identifies the tenant and the cadastral reference number of the leased property in his personal income tax returns.

  • That the monthly rental amount does not exceed 800 euros.

Completion

For each lease, you must reflect: the amount paid for insurance premiums, the tenant's NIF or, if the tenant does not have one, the identification number of the country of residence, the cadastral references or, failing that, the box provided for this purpose will be checked.

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