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Form 100. Personal Income Tax Declaration 2023

10.12.5. For renting a habitual residence

Amount

Taxpayers may deduct 30% , with a maximum of 1,237.20 euros, from the amounts they have paid in the tax period for the lease from your habitual residence.

Requirements and conditions

  1. This deduction will only be applicable to taxpayers with:

    • Less than 35 years old as of the tax accrual date (normally December 31)

    • More than 35 years old and less than 40, provided that, during the tax period, they have been unemployed and registered as a job seeker in the Employment Offices of the Community of Madrid at at least 183 days during the year, and have borne family expenses (it is understood that they bear them when they have at least two relatives, ascendants or descendants for whom they have the right to the application of the minimum for ascendants or descendants).

  2. The amounts paid for the lease must exceed 20% of the tax base, understood as the sum of the general tax base and the taxpayer's savings. This requirement will be controlled by the program.

  3. Taxpayers must be in possession of a copy of the deposit receipt corresponding to the rental at the Social Housing Agency of the Community of Madrid formalized by the landlord, or have a copy of the complaint filed with said body for not having been delivered. said proof by the lessor.

    In this sense, the complaint filed enables the application of the deduction from the moment it is made (not before), and does so with respect to all amounts previously paid that correspond to the same lease contract.

  4. Tenants, in order to apply the deduction, must have settled the Property Transfer Tax derived from the rental of housing, unless they are not required to submit the self-assessment, as they are affected by the tax bonus.

  5. The sum of the general tax base and the savings must not exceed 26,414.22 euros in individual taxation and 37,322.20 euros in the case of joint taxation. This requirement will be controlled by the program.

  6. The sum of the general tax base and the savings of all the members of the family unit of which the taxpayer may be a part, may not exceed the amount of 61,860 euros.

    If it is a conjugal family unit (those regulated in article 82.1.1 of the Personal Income Tax Law), all members of the family unit integrated into it will be counted, regardless of whether or not they opt for the tax regime. joint and whether or not they are required to submit a declaration.

    If it is a single-parent or non-marital family unit, all members of the family unit that theoretically corresponds to each taxpayer must be taken into account, in accordance with the provisions of article 82.1.2 of the Personal Income Tax Law, regardless of whether or not they choose to pay taxes under the joint taxation regime and whether or not they are required to file a return.

Completion

If you pay taxes individually and the sum of the general tax bases and the savings of all the members of the family unit of which you may be a part exceeds 61,860 euros, you will not complete the information requested in this deduction.

In the rest of the cases it will reflect in the window:

  • The 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 NIF of the lessor or, failing that, the Identification Number in the country of residence.

  • If you have been unemployed for at least 183 days during the tax period, you must check the box provided for this purpose.

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