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Form 100. Personal Income Tax Declaration 2018

9.3. Deduction for renting the habitual residence (applicable only for rental contracts entered into prior to January 1, 2015, if the tax 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.

For this, it will be necessary that the taxpayer had been entitled to the deduction for renting a habitual residence in relation to the amounts paid for said concept, in a tax period accrued prior to January 1, 2015, and must also maintain the leasing contract.

Taxpayers who have a tax base lower than 24,107.20 euros annually will be able to deduct 10.05 per 100 of the amounts paid in the tax period for the rental of your habitual residence.

Note: The tax base must be less than 24,107.20 euros both in individual taxation and in joint taxation.


  • Tax base equal to or less than 17,707.20 euros per year: 9,040 euros annually.

  • Tax base between 17,707.20 and 24,107.20 euros per year: 9,040 euros - {1.4125 x ( BI - 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 NIF.

  • 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.