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Form 100. Personal Income Tax Return 2018

10.12.5. For renting a habitual residence

Taxpayers will be able to deduct 3 0 percent , with a maximum of 1,000 euros, from the amounts they have paid in the tax period for the rental of their habitual residence.

Age of the taxpayer. This deduction will only be applicable to taxpayers with:

  • Under 35 years old on the tax accrual date (normally December 31)

  • Over 35 years old and under 40, provided that, during the tax period, the person has been unemployed and registered as a job seeker at the Employment Offices of the Community of Madrid for at least 183 days during the year, and has borne family burdens when he or she has at least two relatives, ascendants or descendants for whom he or she is entitled to apply the minimum for ascendants or descendants.

Requirements:

  1. The amounts paid for the lease must exceed 20% 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 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.

    Additionally, taxpayers as tenants, in order to apply the deduction, must have settled the Property Transfer Tax derived from the rental of housing, unless they are not required to submit the self-assessment, as they are affected by the tax bonus.

  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.

  4. Family unit limit the sum of the general and savings tax bases of all members of the family unit of which the taxpayer may be a part, may not exceed the amount of 60,000 euros.

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.