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Form 100. Personal Income Tax Declaration 2023

10.15.13. For lease or payment for the transfer of use of the habitual residence

Amount

For the lease or payment for the transfer in use, under contracts granted with entities that own collaborative housing under the provisions of Law 3/2023, of April 13, of collaborative housing of the Valencian Community, of the habitual residence, provided that the part that corresponds to this concept appears separately in the receipt issued by the owner entity, the taxpayer You may deduct on the amounts paid in the tax period:

  • The 20% with the limit of 800 euros.

  • The 25% with a limit of 950 euros if the tenant meets one of the conditions set out below, or the 30% , with the limit of 1,100 euros if you combine two or more: 

    • Have an age equal to or less than 35 years.

    • Have a recognized degree of physical or sensory disability equal to or greater than 65%, or mental disability greater than 33%. The deduction will also apply when the disability is declared judicially, even if it does not reach that degree.

      The conservatorship with full powers of representation established by judicial resolution will be assimilated to a degree of disability of 65%.

    • Be considered a victim of gender violence according to the provisions of Law 7/2012, of November 23, of the Generalitat, comprehensive against violence against women in the area of the Valencian Community.

In the case of taxpayers who died before May 9, 2023 , the percentages and deduction limits set forth will only be applied to the amounts paid in the tax period for the lease of the habitual residence.

Requirements

  1. That it is the lease of the taxpayer's habitual residence, effectively occupied by him, provided that the date of the contract is after April 23, 1998 and its duration is equal to or greater than one year. For these purposes, the concept of habitual residence will be that included in the state regulations regulating the tax.

  2. That for at least half of the tax period, neither the taxpayer nor any of the members of his family unit are owners, individually or jointly, of the entirety of the full ownership or of a real right of use or enjoyment constituted over another home. distant less than 50 kilometers from the rented home, unless there is an administrative or judicial resolution that prevents its use as a residence.

    The one that its owner transfers to the Valencian Housing and Land Entity for the transfer in social rent will not be counted as another home when the transferor is over 65 years of age and becomes a user of a collaborative housing, of social interest, under a of assignment of use.

    The provisions of the previous paragraph will not apply to taxpayers who died before May 9, 2023.

    In the case of a female victim of gender violence, for the purposes of applying this deduction, the aggressor spouse who is not legally separated will be considered not to be part of the family unit. Nor will the property that the taxpayer shared with the aggressor be counted as habitual residence.

  3. That you do not have the right in the same period to any deduction for investment in a habitual residence.

  4. That the sum of the general taxable base and the taxable savings base does not exceed 30,000 euros, in individual taxation, or 47,000 euros, in joint taxation.

  5. The limit of this deduction will be prorated by the number of days in which the lease remains in force within the tax period and in which the personal circumstances required for the application of the different deduction percentages are met.

  6. When two or more tax filers are entitled to apply this deduction for the same home, the limit will be prorated between them in equal parts. 

  7. The application of the deduction is conditional on the delivery of the monetary amounts derived from the legal act or business that entitles its application to be carried out by credit or debit card, bank transfer, nominative check or deposit into accounts at credit institutions.

  8. The taxpayer must be the owner of the lease contract.

Limit

The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 27,000 euros in individual taxation, or less than 44,000 euros, in joint taxation.

When the sum of the general taxable base and the taxable savings base is between 27,000 and 30,000 euros in individual taxation, or between 44,000 and 47,000 euros in joint taxation, the amounts and deduction limits will be the following:

  1. In individual taxation, the result of multiplying the amount or deduction limit by a percentage obtained from the application of the following formula: 100

  2. In joint taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100

The proration of the maximum deduction limits must only be carried out when there is more than one person who, by submitting a declaration, can apply the deduction for the same home by meeting all the requirements for this, including the maximum amount of the taxable base, although do not apply it effectively. Therefore, people who do not submit a declaration or those who have a tax base greater than that required are not taken into consideration for the purposes of proration.

Compatibility

This deduction is compatible with the deduction "For renting a home for activities in a different municipality."

Completion

The following data will be reflected in the window:

  1. You must select the Type from those listed in the drop-down menu.

  2. You must select the password that corresponds to your situation from those that appear in the drop-down menu in the "password" box.

  3. Amount paid by whoever appears as the owner in the lease contract.

    In the case of marriage, 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, owner of 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 as they do not have the status of tenant.

    1. Yes, for the same tenant you have to select several keys, the amounts corresponding to each of them will be reflected separately. Thus, for example, if if during the year the taxpayer had turned 36 years of age, the amounts paid before and after the date on which he turned 36 must be indicated separately. Likewise, the amounts paid before or after the date on which the disability requirement occurs must be indicated separately.

  4. The number of days of the tax period in which, with respect to the key entered, the lease has been in force and the required personal circumstances have been met.

  5. The lessor's NIF. If the landlord does not have a NIF, he must enter the Identification Number in the country of residence.

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