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Form 100. Personal Income Tax Return 2023

10.5.13. For rent of habitual residence

Amount 

24% of the amounts paid in the tax period, with a maximum of 720 euros annually, for the rent of your habitual residence. 

For these purposes, habitual residence is understood to be that in which the taxpayer resides for a period of more than one year.

Requirements and conditions

  1. That they have not obtained income in the tax period higher (general tax base plus savings tax base) than:

    • 22,000 euros in individual taxation.

    • 33,000 euros in joint taxation.

  2. The application of the deduction is subject to the declaration by the taxpayer of the name and NIF of the landlord, the cadastral identification of the habitual residence and the annual rental fee.

  3. That the amounts paid in rent exceed 10% of the income obtained (general and savings tax base) after deducting, if applicable, the amount of any subsidies received by the tenant.

  4. The deduction may only be applied by those who appear as tenants in the lease agreement.

Completion

  • Amount paid by the person listed as the 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, it will be he or she who can apply the deduction. If the rent is paid with joint funds, the spouse who is the holder of the contract may apply a 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.

  • The landlord's NIF, if the landlord does not have a NIF, he/she must provide the Identification Number in the country of residence.

  • The cadastral reference of the rented property. If the property has no reference, check the box provided for that purpose.

  • If you have received subsidies, you will record the amount.

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