Up to 800 euros a year will be refunded by the state to individuals renting a primary or student home, through a new automated subsidy system for renting provided for in a draft bill by the Ministry of Economy and Finance, which has already been put out to public consultation. The aid, introduced from 2025, is granted every November without application, based on the data declared to the tax administration.

Recipients are those who meet certain income and property criteria: for unmarried persons, income must not exceed €20,000, for married persons €28,000 with an increase per child, while for single-parent families, the limit starts from €31,000. For students, only the income criterion is sufficient, as long as the rent is declared by the student themselves.

The amount of aid corresponds to one twelfth of the total rent paid in the previous year and can reach 800 euros, plus 50 euros for each dependent child. The agreed rent is not taken into account, but the amount paid and declared is. The calculation is done automatically by the ADC based on the income and rental declarations as they are made by the end of September each year. No subsequent correction is allowed, and no application or appeal is allowed.

The rental statement must be filed by July 15 and properly reported on the tax return. If the data is incomplete or inaccurate, the subsidy will not be paid.

In addition, if cross-checking reveals that the data is false, such as reported rent that was not paid or fictitious income, then the state will demand the amount back with interest and exclude the recipient from any corresponding aid for the next three years. The imputation mechanism is triggered at the late payment interest rate applicable to tax debts.

For 2025, a transitional framework is provided: those property lease returns that have not yet been submitted can be filed without penalty until 15 July to be taken into account in the first payment cycle. From 2026 onwards, the system will operate exclusively based on timely and complete tax data, with no possibility of late filing.

Essentially, the new benefit model, which launches the “rent bonus,” establishes a fully automated social assistance payment system, eliminating traditional applications and shifting the entire burden of accuracy and consistency to the taxpayer.