The Bono Alquiler Joven on your income tax return
Independent, non-governmental site
Enter the aid received in the year and your salary: we tell you whether you must file, which box it goes in and what it may cost.
Do you have to file a return?
Yes
The aid exceeds €1,000: article 96.2.c of the Income Tax Act makes you file even on a low income.
| Capital gain to declare | €3,000 |
| Form 100 box | 0303 |
| Withholding | €0 |
| Approximate tax cost | €570 |
General taxable base, year of receipt, no withholding (AEAT 2025 income tax manual). The cost uses the rate you pick, not your real computation.
Prepared by Radif Partners · Method · Rules read in the BOE and the regional gazettes on 26 October 2026
The Bono Alquiler Joven and other rent aids are not exempt: the Spanish Tax Agency treats them as a capital gain added to the general taxable base of the year you receive them, and the region withholds nothing when paying. It goes in box 0303 of form 100, usually pre-filled in the draft return. The most surprising consequence is the duty to file: if in one year you receive more than 1,000 euros from public aid and similar income, article 96 of the Income Tax Act requires you to file even if your salary is below 22,000 euros. With the full Bono, 3000 euros a year, you are certainly above that limit. Having to file does not mean paying: on a low salary, the result can still come out at zero or as a refund.
A capital gain, no withholding
According to the Tax Agency income tax manual, public rent aid is a capital gain not arising from the transfer of assets. It joins the general taxable base, the same as your salary, and is taxed at your marginal rate. The region withholds nothing when paying, so all the tax is settled on your return. It is attributed to the year it is received: if back payments arrive in a single year, they all go into that year.
When it makes you file
Article 96 of the Income Tax Act exempts from filing people whose only income is a salary of up to €22,000, or €15,876 if the second and later payers exceed €1,500. But that limit requires gains from public aid, added to other income such as deemed property income, to stay under €1,000 a year. With a 14,000 euro salary and €3,000 of aid, the result is that you must file.
Last month covered
Last month covered
December 2027
| Received in 2026 (declare in the 2026 return) | €3,000 |
| Received in 2027 (declare in the 2027 return) | €3,000 |
What it may cost
On low salaries, the personal allowance and the employment income reduction absorb much of the aid, and the result may be zero or a refund. On average salaries, the aid is taxed at your marginal rate: at 24%, about €720 of €3,000 received in a year goes in tax. The calculator uses the rate you pick as an approximation; it does not prepare your full return, so treat the figure as an order of magnitude and check the draft the Tax Agency offers you.
The exemption that does not apply
Article 7.y of the Income Tax Act exempts, up to 1.5 times the IPREM (€12,600), minimum income schemes and aid for people at risk of exclusion. The Bono does not fall there, because it is granted on age and income. To cut your tax bill, look at the national rent deduction, which can be combined with the aid.