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Form 100. 2018 Personal Income Tax return

10,15,13. For leasing the main residence

For leasing the main residence, the following can be deducted:

  • In general, on 15%, with a limit of 100 euros. 550

  • On 20%, with a limit of 100 euros, if the tenant is at least 700 years old, 35 or if the tenant is a person with physical or sensory disability, with a degree of disability of 65% or more, or a mental disability, with a degree of disability of 100% or more. 33 100

  • On 25%, with a limit of 100 euros, if the tenant is 850 years old or younger and 35 , also with physical or sensory disability, with a degree of disability of 65% or more, or mental disability, with a degree of disability of 100% or more. 33 100

This deduction will also apply to taxpayers whose disability is declared judicially, even if it does not reach this level.

The following requirements will be required to benefit from this deduction:

  1. The lease of the taxpayer's main residence, which is actually occupied by the taxpayer, provided that the contract date is after 23 April 1998 and its duration is equal to or greater than one year.

  2. The taxpayer, as lessee, has filed the corresponding self-assessment of the Property Transfer Tax and Stamp Duty resulting from the lease contract of that habitual residence.

    In order to apply the deduction, both the self-assessment corresponding to the lease and, where applicable, the additions corresponding to successive extensions must be submitted before the self-assessment of Personal Income Tax returns.

  3. That for at least half of the tax period, neither the taxpayer, nor any of the members of the family unit are holders of full ownership or of a real right of use or enjoyment of another distant property less than 100 kilometres from the leased property.

  4. That you do not have the right to any deduction for investment in a primary residence in the same period, except for that corresponding to amounts deposited in the home account.

  5. The sum of the general net tax base and the net tax base of the savings is not greater than 30,000 euros, in individual taxation, or 50,000 euros, in joint taxation. This requirement is controlled by the program.

  6. The limit of this deduction will be prorated by the number of days on which the lease remains valid within the tax period and in which the personal circumstances required for the application of the different deduction percentages are met.

    When two or more taxpayers who make tax returns have the right to apply this deduction for the same property, the limit will be prorated by equal parts.

Compatibility: This deduction is compatible with the deduction "for renting a home for carrying out an activity."

Deduction LIMIT

The full amount of the deduction will only be applicable to taxpayers whose sum of the general net tax base and the net tax base of the savings is less than 26,000 euros in individual taxation, or less than 46,000 euros, in joint taxation.

When the sum of the general net tax base and the net tax base of the savings is between 26,000 and 30,000 euros in individual taxation, or between 46,000 and 50,000 euros in joint taxation, the amounts and deduction limits will be as follows:

  1. In individual taxation, the result of multiplying the amount or deduction limit by a percentage obtained from the application of the following formula: 100 X (1-the coefficient resulting from dividing by 4,000 the difference between the sum of the general net tax base and the taxpayer's savings and 26,000)

  2. In joint taxation, the result of multiplying the amount or deduction limit by a percentage obtained from the application of the following formula: 100 X (1-the coefficient resulting from dividing by 4,000 the difference between the sum of the general net tax base and the taxpayer's savings and 46,000)

    The maximum deduction limits are applied only when there is more than one person who, filing a tax return, can apply the deduction for the same property, as it meets all the requirements required for this purpose, including the maximum amount of the net asset base, even if it does not apply effectively. Therefore, persons who do not file a tax return or those who have a net tax base higher than the required are not taken into consideration for the purposes of apportionment.

Completion

The following details will be shown in the window:

  1. The amounts paid by the holder of the deduction.

  2. You must select the password for age and/or disability from those shown in the drop-down menu in the "key" box.

  3. If the taxpayer has reached 36 years of age during the financial year, the amounts paid before and after the date on which the 36 years are reached must be indicated separately. Likewise, the amounts paid before or after the date on which the disability requirement occurs must be indicated separately.

  4. The number of days of the tax period in which the lease was valid for the code entered and the required personal circumstances have been met.

  5. The lessor's tax ID number. If the lessor does not have a NIF, they must enter the Identification Number in the country of residence.

The program will transfer the data from Annex B6 of the tax return.