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

10,11,6. For renting the main residence

The taxpayer may deduct 10% of the amounts paid during the tax period for renting their main home, up to a limit of 100 euros per lease contract and year, both in individual and joint taxation. 300 This deduction will be 20%, with a limit of 600 euros per contract per year if you have two or more children under the age of .

The amounts set for this deduction will be doubled if the lessee has a degree of disability of 33% or more.


  1. The taxpayer must be 35 years old or less on the date of accrual of the tax.

  2. The lease contract must be after 1 January 2003.

  3. That he/she is in possession of the supporting document of having constituted the deposit of the security referred to in article 36,1 of Act 29/1994 , urban leases, the Instituto Gallego de la Vivienda y Suelo (Galician Institute of Housing and Land) or a certified copy of the complaint filed before the agency for not having given the lease document to the lessor-paying party.

  4. Before applying the reductions for a minimum personal and family life, the taxable base must not exceed 22,000 euros, both in individual and joint taxation. This requirement will be controlled by the program.

When two taxpayers have the right to apply the deduction, the total amount without exceeding the limit established by the lease agreement will be prorated equally in each of them.

The practice of this deduction will be conditional on its documentary justification.

In the case of joint partnerships with joint owners, the deduction will be for spouses on the same basis, even if the lease contract is only in the name of one of them.

Joint income tax return

In the event of joint taxation, the age requirement must be met by at least one of the spouses or, where applicable, the parent.


The taxpayer will enter the following through the data capture window:

  • The total amount paid by the taxpayer who owns the deduction. The programme allows a maximum of three lease contracts.
  • The number of persons entitled to apply the deduction for the same lease contract
  • The 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 number of children under the age of the conribuent.

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