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Form 100. Personal Income Tax Return 2023

10.1.3. For amounts invested in the rental of habitual residence

Amount and requirements

  1. Taxpayers who, on the date of accrual of the tax, are under 35 years of age or over 65 years of age or who are considered victims of domestic violence, victims of terrorism or affected persons, will be entitled to a deduction of 15% with a maximum limit of 600 euros per year for the amounts paid in the tax period for the rental of what constitutes their habitual residence, provided that the following requirements are met:

    1. That the sum of the general and savings tax bases does not exceed 25,000 euros in individual taxation or 30,000 euros in joint taxation.

    2. The taxpayer must identify the landlord of the property by stating his or her tax identification number (NIF) in the corresponding self-assessment.

  2. When on the date of accrual of the tax the taxpayer is considered a person with a disability, provided that the requirements of paragraphs a. are met. and b. of the previous section, the deduction will be 15%, with a limit of 900 euros per year for the amounts paid in the tax period for the rental of what constitutes your habitual residence.

  3. In the case of joint taxation, the requirement that gives rise to the right to apply this deduction must be met by at least one of the spouses or, where applicable, the father or mother in the case of single-parent families.

    In cases of legal separation or when there is no marital bond, a single-parent family will be considered to be one formed by the mother or father and the children who live with one or the other and who meet any of the following requirements:

    1. Minor children, except those who, with the consent of their parents, live independently of them.

    2. Adult children with disabilities who, by court order, are assisted by a guardian.

      Children of legal age who, as of January 1, 2022, have been declared judicially incapacitated, subject to extended or rehabilitated parental authority, will also be part of the single-parent family.

  4. When there is more than one taxpayer entitled to apply the deduction, it will be applied based on the amounts that each taxpayer has paid, with the maximum deduction limit of 600 euros or 900 euros in the case where a taxpayer is considered a person with a disability.

    In the case of joint taxation, the deduction will be applied to the amounts paid by both taxpayers provided that at least one of them meets the requirements.

  5. In the same tax period, the same taxpayer may claim deductions for rent and investment, provided that both homes meet the requirements established in the Personal Income Tax Law to be considered a habitual residence.

For the purposes of this Law, the following shall be considered:

  • Victims of domestic violence are those persons referred to in article 173.2 of Organic Law 10/1995, of November 23, of the Penal Code, who have a protection order in force and registered in the Central Registry for the Protection of Victims of Domestic Violence, or with a final court ruling for this reason in the last ten years.

  • Victim of terrorism and affected persons as established in article 3.a) of Law 10/2010, of November 15, regarding measures for the assistance and care of victims of terrorism in the Autonomous Community of Andalusia, or any law that replaces it. 

    The accreditation of the situation of terrorist violence will be carried out in accordance with the provisions of article 4.a) of the aforementioned Law 10/2010, of November 15, or the regulation that replaces it.

  • Person with Disability: the consideration of a person with a disability is that established in the Personal Income Tax Law.

Completion

Through a data capture window you must provide the following information:

  • Amount paid for the rent

  • Lessor's NIF. If the landlord does not reside in Spain and does not have a NIF, he/she must provide the Identification Number in the country of residence.

  • If you are considered a victim of domestic violence, a victim of terrorism or an affected person, you will tick the box provided for this purpose.

The information will be transferred by the program to Annex B.8 of the declaration.