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Form 100. 2018 Personal Income Tax return

9.3. Deduction for renting the main residence (applicable only for lease contracts concluded before 1 January 2015, if the taxable base is less than 24,107.20 euros per year)

IMPORTANT: Will only give way to the right to apply this deduction for taxpayers with lease contracts held before 1 January 2015.

To do so, the taxpayer will have been entitled to the deduction for rental of a main residence in relation to the amounts paid for this item, in a tax period accrued before 1 January 2015, and must also keep the lease contract in force.

Taxpayers who have a taxable base of less than 24,107.20 euros per year may deduct 10.05 per 100 from the amounts paid in the tax period for renting their main residence.

Note: The taxable amount must be less than euros both in individual taxation and in joint taxation. 24.107,20


  • Gross tax base equal to or less than 17,707.20 euros per year: 9,040 Euros per year.

  • Gross tax base between 17,707.20 and 24,107.20 euros per year: 9,040 Euros-{1.4125 x (B.I-17,707.20)}.

B.I = Gross tax base


In the window of data capture of the Annex A1 must reflect the following details (the program has the ability to include up to two different leases:

  • The amounts paid in the tax period for the rental of the main residence up to a limit of 9,040 euros.

  • The lessor's tax ID number.

  • If the lessor does not reside in Spain and does not have a Spanish NIF, the identification number that he has in the country of residence should be entered in the third box.