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Form 100. Personal Income Tax Return Declaration 2017

10.15.14. For renting a home for activities in a different municipality

For the rental of a home, as a consequence of carrying out an activity, on one's own account or as an employee, in a municipality other than the one in which the taxpayer previously resided, 10% of the amounts paid in the period may be deducted. tax, with a limit of 204 euros.

This deduction is compatible with the deduction for renting the primary residence.

Requirements:

  1. That the rented home was more than 100 km from the one in which the taxpayer resided immediately before the lease.

  2. That the home resides in the Valencian Community.

  3. That the deposit of the deposit referred to in article 36.1 of Law 29/1994, of November 24, on Urban Leases, has been constituted in favor of the Generalitat Valenciana before the end of the tax period.

  4. That the amounts paid for rent are not remunerated by the employer.

  5. That the taxable base does not exceed 25,000 euros, in an individual return, or 40,000 euros in a joint return. This requirement is controlled by the program.

Important

The limit of this deduction will be prorated by the number of days in which the lease remains in force within the year.

When two or more tax filers have the right to apply this deduction for the same home, the limit will be prorated between them in equal parts.

In a joint return, the deduction limit will be applied for each taxpayer integrated into the family unit that is entitled to it.

DEDUCTION LIMIT

The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 23,000 euros in individual taxation, or less than 37,000 euros, in joint taxation.

When the sum of the general taxable base and the taxable savings base is between 23,000 and 25,000 euros in individual taxation, or between 37,000 and 40,000 euros in joint taxation, the amounts and deduction limits will be the following:

  1. In individual taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100

  2. In joint taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100

    The proration of the maximum deduction limits must only be carried out when there is more than one person who, by submitting a declaration, can apply the deduction for the same home by meeting all the requirements for this, including the maximum amount of the taxable base, although do not apply it effectively. Therefore, people who do not submit a declaration or those who have a tax base greater than that required are not taken into consideration for the purposes of proration.

Completion

The amounts paid by the deduction holder will be reflected in the window.

In the case of marriage and if both spouses are entitled to the deduction in equal shares, 50% of the total amount paid by both spouses will be reflected. You must also indicate the number of days in which the lease contract has been in force during the year and the lessor's NIF. If the landlord does not have a NIF, he must enter the Identification Number in the country of residence.