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Form 100. Personal Income Tax Declaration 2018

10.2.11. For rental of habitual residence linked to certain dación en pago operations

Taxpayers may deduct 10% of the amounts paid during the year for the rental of the habitual residence linked to certain dación en pago operations with a maximum investment base of 4,800 euros per year, provided that the following requirements are met:

  1. That the sum of the general tax base and the savings tax base does not exceed the amount of 15,000 euros in an individual declaration or 25,000 euros in the case of a joint declaration.

  2. That the deposit of the deposit corresponding to the lease has been formalized before the competent body for leasing matters of the Autonomous Community of Aragon, within the period established by Law 10/1992, of November 4, on the deposit of urban leases and in certain supply contracts, or regulations in force at any time.

Note: This deduction may only be applied in cases where a primary residence is awarded in payment of the entire outstanding debt of a loan or credit guaranteed by a mortgage on said home as a result of which a rental contract has been formalized between the parties with purchase option on the same home.

The concept of habitual residence will be that established by the state regulations in force on December 31, 2012 for the deduction for the acquisition of housing.

COMPLETION: The completion must be done in Annex B7, and the program will transfer the amounts entitled to the deduction.

You must indicate in the aforementioned annex the amounts paid for the lease and the lessor's NIF. If the landlord does not have a NIF, since he is a non-resident, he must enter the Identification Number in the country of residence

In the case of marriage when both spouses have the right to the deduction, 50% of the total amounts invested with the right to the deduction will be reflected.

The program will transfer the data to annex B6 of the declaration.