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Form 100. Personal Income Tax Return 2025

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

It is not currently possible to complete this deduction due to the recent publication (on March 30) of a regulatory modification by the Autonomous Community. Renta Web is being adapted to the new regulations, so the field for completing the form is disabled to avoid errors in the declarations. The box will be enabled as soon as possible.

Amount 

He 15% of the amounts paid during the year for the lease of the main residence located in Castilla-La Mancha that constitutes the taxpayer's main residence, with a maximum of 500 euros.

The concept of habitual residence will be the one established by the regulations governing the PIT in force on the date the tax accrual occurs.

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

It is not currently possible to complete this deduction due to the recent publication (on March 30) of a regulatory modification by the Autonomous Community.

Renta Web is being adapted to the new regulations, so the field for completing the form is disabled to avoid errors in the declarations.

The box will be enabled as soon as possible.