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Form 100. Personal Income Tax Return Declaration 2017

10.12.5. For leasing a habitual residence for persons under 35 years of age

Taxpayers under 35 years of age may deduct 20 percent , with a maximum of 840 euros, from the amounts they have paid in the tax period for the rental of their habitual residence.

Requirements:

  1. The amounts paid for the lease must exceed 10% of the taxable base, meaning the sum of the general taxable base and the taxpayer's savings base. This requirement will be controlled by the program.

  2. Taxpayers must be in possession of a copy of the receipt for the deposit of the security deposit corresponding to the rent at the Housing Institute of the Community of Madrid (currently the Social Housing Agency of the Community of Madrid) issued by the landlord, or have a copy of the complaint filed with said agency for not having been given said receipt by the landlord.

    In this sense, the complaint filed enables the application of the deduction from the moment it is made (not before), and it does so with respect to all amounts previously paid that correspond to the same lease contract.

  3. The sum of the general tax base and the savings base must not exceed 25,620 euros in individual taxation and 36,200 euros in the case of joint taxation. This requirement will be controlled by the program.

Completion

The window will reflect:

  • The amounts satisfied. In the case of marriage, and if the amount paid corresponds to the spouses in equal parts, 50% of the total amounts paid by both will be reflected.

  • 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 program will transfer the data included in Annex B6 of the declaration.