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Form 100. Personal Income Tax Return Declaration 2017

10.5.13. For rent of habitual residence

Taxpayers may deduct 15 percent of the amounts paid in the tax period, with a maximum of 500 euros per year, for the rent of their habitual residence,

Requirements:

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

    • 20,000 euros in individual taxation.

    • 30,000 euros in joint taxation.

    • The application of this 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.

  2. That the amounts paid in rent exceed 10% of the income obtained (general tax base).

Completion

The amounts paid for rent will be indicated in the window. The program offers the option to include up to two regular rental homes.

In the case of marriage when the amount paid corresponds to the spouses in equal parts, 50% of the total amounts paid by both will be recorded.

The landlord's NIF must also be included. If the landlord does not have a NIF, he/she must include the Identification Number in the country of residence and the cadastral reference of the property.

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