Households eligible for the annual rent refund must check their tax return (form E1) submitted this year by September 30, 2025, to avoid losing the subsidy that reaches 800 euros and increases by 50 euros for each dependent child. Taxpayers should look for code 081 in their declaration and verify whether their lease agreement number for their residence (main or student housing) has been filled in. It should be noted that if the code has been completed, the process will proceed automatically by the tax authority, without beneficiaries needing to take any action, and by the end of November they will see 1/12 of the rent they paid in 2024 in their bank account. However, if code 081 is “empty,” interested parties will need to submit an amended informational declaration without penalty by the end of the month, filling in the lease contract number for the residence they rented in 2024. It is emphasized that information suggests the upcoming decision will provide that even if code 081 has not been completed, the tax authority will search for the electronic lease through cross-referencing.
Rent refund: Pre-filled declarations
It is emphasized that the lease number must refer to the latest lease renewal, except for 2025. That is, if the renewal was made in 2024, the number of that renewal must be used for the subsidy to be granted. Beneficiaries of the support whose declarations have been pre-filled should check whether the lease number is correct and whether the rent amount corresponds to the actual rent paid during the year. It should be noted that the amount of the rent refund is automatically derived from the tenant’s tax declaration for the previous year, as it has been formed until the last working day of September (30/9/2025). Thus beneficiaries receive the refund based on the actual data of the rent they pay.
Criteria for rent refund
For the main residence, the rent refund amount reaches up to 800 euros and increases by 50 euros for each child. For student housing, the maximum is 800 euros. The payment of the support is made based on criteria.
Income criterion:
- Single: up to 20,000 euros income.
- Married/civil partnership: up to 28,000 euros with an increase of 4,000 euros per child.
- Single-parent families: up to 31,000 euros with an increase of 5,000 euros for each additional child beyond the first.
Property criterion
- The value of real estate cannot exceed 120,000 euros for a single-person household, with an increase of 20,000 euros for each additional member.
- For student housing rent refund, the property criterion does not apply.
Penalties
- Those found to have declared inaccurate information either for main or student housing:
- Will return the entire subsidy amount, with interest, at an annual rate of 8.76%.
- Will be excluded from subsidies for three years.
