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Form 100. Personal Income Tax Return 2023

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

Amount 

15% of the amounts paid during the year for the rental of the habitual residence located in Castilla-La Mancha that constitutes the habitual residence of the taxpayer, with a maximum of 450 euros.

The concept of habitual residence will be that established by the regulations governing IRPF in force on the date of accrual of the tax.

Requirements and conditions

  • That the lease contract is linked to an operation to allocate the habitual residence in payment of the entire outstanding debt of the loan or credit guaranteed by a mortgage on the aforementioned residence.

  • That the sum of the general tax base and the taxpayer's savings tax base minus the minimum for descendants does not exceed the amount of 12,500 euros in individual taxation or 25,000 euros in joint taxation.

  • That the NIF of the landlord of the property be recorded in the personal income tax return.

  • 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 addition, when two or more taxpayers declaring the tax are entitled to apply this deduction for the same dwelling, the limit will be prorated between them in equal parts.

Incompatibilities

This deduction is incompatible with the deductions: "For leasing of habitual residence for taxpayers under 36 years of age", "For leasing of habitual residence for large families", "For leasing of habitual residence for single-parent families" and "For leasing of habitual residence for persons with disabilities".

Completion

If, in accordance with the above, you are entitled to apply the deduction, you will record the amount paid for the lease, indicate the number of days the contract was in force during the year, the number of people entitled to the deduction, the NIF of the landlord or, failing that, the identification number of the landlord in the country of residence.

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