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Form 100. Personal Income Tax Declaration 2019

10.11.6. For rental of main residence

The taxpayer may deduct 10 per 100 of the amounts they would have paid during the tax period for the rental of their habitual residence, with a limit of 300 euros per lease contract and year in both individual and joint taxation. This deduction will be 20 percent with a limit of 600 euros per contract and year if you have two or more minor children.

The amounts set for this deduction will be doubled in the event that the tenant has a recognized degree of disability equal to or greater than 33 percent.


  1. The taxpayer must be 35 years old or younger on the date the tax accrues.

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

  3. That he is in possession of proof of having deposited the deposit referred to in article 36.1 of Law 29/1994, on urban leases, at the Galician Institute of Housing and Land or a certified copy of the complaint filed before said body for not having given said proof to the lessor.

  4. The tax base, before applying the personal and family minimum reductions, 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 contract, will be prorated equally in the declaration of each of them.

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

In the case of marriages in community property, the deduction will correspond to the spouses in equal shares even if the lease contract is only in the name of one of them.

Joint income tax return

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


Through the data capture window, the taxpayer will record:

  • The total amount paid by the taxpayer holding the deduction. The program supports a maximum of three lease agreements.
  • The number of people entitled to apply the deduction for the same lease contract
  • The lessor's NIF. If the landlord does not have a NIF, he must enter the Identification Number in the country of residence.
  • The number of minor children living with the taxpayer.

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