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Form 100. Personal Income Tax Declaration 2018

10.12.5. For renting a habitual residence

Taxpayers may deduct 3 0 per 100 , with a maximum of 1,000 euros, from the amounts they have paid in the tax period for the lease from your habitual residence.

Taxpayer age. This deduction will only be applicable to taxpayers with:

  • Less than 35 years old as of the tax accrual date (normally December 31)

  • More than 35 years old and less than 40, provided that, during the tax period, they have been unemployed and registered as a job seeker in the Employment Offices of the Community of Madrid at at least 183 days during the financial year, and have supported family responsibilities when they have at least two relatives, ascendants or descendants for whom they are entitled to the application of the minimum for ascendants or descendants.

Requirements:

  1. The amounts paid for the lease must exceed 20 percent of the tax base, understood as the sum of the general tax base and the taxpayer's savings. This requirement will be controlled by the program.

  2. Taxpayers must be in possession of a copy of the deposit receipt corresponding to the rental at the Social Housing Agency of the Community of Madrid formalized by the landlord, or have a copy of the complaint filed with said body for not having been delivered. said proof by the lessor.

    In this sense, the complaint filed enables the application of the deduction from the moment it is made (not before), and 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 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. Limit of the family unit the sum of the general tax bases and the savings of all the 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 quantities satisfied. In the case of marriage, and if the amount paid corresponds to the spouses equally, 50% of the total amounts paid by both will be reflected.

  • The lessor's NIF. If the landlord does not have a NIF, he must enter the Identification Number in the country of residence.

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