A deadline until 30 September 2026 has about one million tenants of main or student residence to correct errors and omissions in their tax return so that they do not lose the rent refund to be paid in November.
The aid shall be calculated automatically on the basis of the tax picture to be drawn up by the deadline. In practice this means that incomplete or incorrect data in E1 may lead to either a smaller payment or a complete loss of return.
How the rent refund is calculated
The subsidy is calculated on the basis of the annual rent expenditure of 2025, as stated in Form E1, either for the main residence (codes 811 to 816), or for the student residence of children (codes 817 to 822).
Particular attention is required of those who changed their residence in the year or had more than one lease. In such cases, the individual lease periods and the corresponding rent amounts must be correctly reflected in E1. If the data do not agree, the final aid may be calculated on the basis of the data confirmed by the crossings.
Beneficiaries whose declarations have been automatically cleared by ADE are invited to check the accuracy of the data. The number of leases must be correct, while the amount declared must correspond to the actual rent paid during 2025.
The total annual family income shall include the taxpayer and exempt income, as well as the actual and presumed income of the debtor, spouse or party to the symbiotic pact and dependent children, regardless of the source of origin.
Income criteria
For single persons, the limit is 25,000 euros. For a marriage or part of a symbiotic agreement, it is set at EUR 35,000 and increased by EUR 5,000 for each dependent child. For single-parent families with dependent children the limit reaches 39,000 euros and increases by 5,000 euros for each extra child beyond the first.
It is important to indicate and confirm the correct account number (IBAN) in the MyADE system in order to make the money credit without any problems when clearing is completed.
For student residence, complete the details of the rented student residence and the student's ACAB/AFAM.
The basic refund is calculated as 1/12 of the annual rent expenditure. For selfemployed persons, the maximum amount shall be EUR 800. For a single-child family the limit is increased to 850 euros, with two children reaching 900 euros. For each additional child, EUR 50 is added.
Source: OT
