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Form 100. Personal Income Tax Return 2018

10.15.14. For leasing a home for activities in a different municipality

For the rental of a home, as a result of carrying out an activity, on one's own or another's account, in a municipality other than the one in which the taxpayer previously resided, 10% of the amounts paid in the tax period may be deducted, with a limit of 204 euros.

This deduction is compatible with the deduction for renting a habitual residence.

Requirements:

  1. That the rented home is more than 100 km from the one in which the taxpayer resided immediately before the lease.

  2. That the home is located in the Valencian Community.

  3. That the deposit of the security referred to in article 36.1 of Law 29/1994, of November 24, on Urban Leases, has been constituted in favor of the Generalitat Valenciana before the end of the tax period.

  4. That the amounts paid in the form of rent are not reimbursed by the employer.

  5. That the taxable base is not greater than 25,000 euros, in an individual declaration, or 40,000 euros in a joint declaration. This requirement is controlled by the program.

Important

The limit of this deduction will be prorated by the number of days that the lease remains in force within the fiscal year.

When two or more taxpayers who declare the tax are entitled to apply this deduction for the same dwelling, the limit will be prorated between them in equal parts.

In a joint declaration, the deduction limit will be applied for each taxpayer in the family unit who is entitled to it.

DEDUCTION LIMIT

The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 23,000 euros in individual taxation, or less than 37,000 euros in joint taxation.

When the sum of the general taxable base and the savings taxable base is between 23,000 and 25,000 euros in individual taxation, or between 37,000 and 40,000 euros in joint taxation, the deduction amounts and limits will be as follows:

  1. In individual taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 2,000 the difference between the sum of the taxpayer's general taxable base and savings and 23,000)

  2. In joint taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general taxable base and savings and 37,000)

    The apportionment of the maximum deduction limits must only be carried out when there is more than one person who, by filing a tax return, can apply the deduction for the same home by meeting all the requirements for doing so, including the maximum amount of the taxable base, even if they do not apply it effectively. Therefore, persons who do not file a declaration or those who have a taxable base higher than required are not taken into consideration for the purposes of the apportionment.

Completion

The amounts paid by the deduction holder will be reflected in the window.

In the case of marriage and if both spouses are entitled to the deduction in equal parts, 50% of the total amount paid by both spouses will be reflected. You must also indicate the number of days that the lease has been in force during the year and the landlord's NIF. If the landlord does not have a NIF, he/she must provide the Identification Number in the country of residence.