Skip to main content
Form 100. 2019 Personal Income Tax return

10.1.5. For amounts invested in the rental of a primary residence

Taxpayers under 35 years of age on the date of accrual of the tax will have the right to apply a deduction of 15% for the amounts paid in the tax period for the rental of their habitual residence, with a maximum of 100 euros per year in both individual and joint taxation. 500

The following requirements must also be met:

  • The sum of the general tax bases and the savings must not exceed 19,000 euros in individual taxation or 24,000 euros in joint taxation.

  • The constitution of the deposit of the security referred to in Article 36 of the Urban Leases Act (Act 29/1994) must be accredited in favour of the Autonomous Community of Andalusia.

  • The taxpayer must identify the landlord or lessors of the property by stating their Tax Identification Number (NIF) in the corresponding self-assessment.

  • The deduction will be made by the holder or holders of the lease agreement. However, for married couples under the joint property regime, the amounts paid that may be deducted shall correspond to the spouses by the same parties, even if the contract is only in the name of one of them.
  • This deduction is incompatible in the same tax period with the deduction for investment in a primary residence.

Note: In the event of joint taxation, the age requirement must be met by at least one of the spouses, or, where applicable, the parent in the case of single-parent families.  


You must provide the following information through a data capture window:

  • Amount: The amount paid by the holder in 2019 will be indicated. In the event of marriage, if both spouses have paid the amounts for equal parts, they must indicate 50% of the total amounts paid (in the case of married couples in the economic regime of joint property, the amounts will be considered as equal by both spouses). 100

  • Lessor's tax ID number. If the lessor does not have a NIF, they must enter the Identification Number in the country of residence.

The program will transfer the data included in Annex B6 of the tax return.