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Form 100. Personal Income Tax Return 2023

10.2.11. For leasing of habitual residence linked to certain transactions of payment in kind

Amount

Taxpayers may deduct 10% of the amounts paid during the year for the rental of their habitual residence linked to certain transactions of payment in kind with a maximum investment base of 4,800 euros annually.

Requirements and conditions

  1. This deduction may only be applied in cases where a habitual residence is awarded in payment of the entire outstanding debt of a loan or credit secured by a mortgage on said residence, as a result of which a lease contract with an option to purchase the same residence has been entered into between the parties.

  2. That the sum of the general tax base and the savings tax base does not exceed the amount of 15,000 euros in an individual declaration or 25,000 euros in the case of a joint declaration.

  3. That the deposit of the security deposit corresponding to the lease has been formalized before the competent body in matters of leasing of the Autonomous Community of Aragon, within the period established by Law 10/1992, of November 4, on the security deposit of urban leases and in certain supply contracts, or the regulations in force at any given time.

  4. The concept of habitual residence will be the one established by the state regulations in force as of December 31, 2012 for the deduction for the acquisition of housing.

Completion

You must indicate the amounts paid for the lease and the NIF of the lessor. If the landlord does not have a NIF, as a non-resident, he must provide the Identification Number in the country of residence.

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