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Form 100. Personal Income Tax Declaration 2018

10.14.12. For renting housing to young people (landlord deduction)

Taxpayers will be able to deduct 100 euros for each of the homes rented to young people through the rental pool of the government of La Rioja.

The single deduction of 100 euros per home will be prorated according to the same percentage as the ownership. In the case of usufruct, it will be the usufructuary who can apply the deduction.


- They are owners of the homes and sign, during the year, one or more home rental contracts.

- Necessarily, the rental must be carried out through the rental housing exchange of the government of La Rioja.

- The tenants must be taxpayers who have not reached 36 years of age, as of the end date of the tax period (generally December 31), it will be enough if there are several tenants in the contract , that the age requirement is met by one of them.


You must indicate, for each home, the percentage of ownership. If you have more than 4 rented homes in the year, meeting the requirements, you must indicate the accumulated percentage of the following properties.