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Form 100. 2019 Personal Income Tax return

10,15,15. For obtaining income derived from the rental of a home whose rent does not exceed the reference price of private rentals


5% Of full income in the tax period. 100


  1. Full return resulting from housing lease contracts, in accordance with Act 29/1994 of 24 November, on Urban Leases. Consequently, the deduction would not be applicable to the incomes originating from seasonal leases and all cases in which the leased property does not constitute the habitual or permanent residence of the lessee

  2. This is lease contracts initiated during the tax period.

    If the property had been leased previously if the previous contract had a duration of more than three years, the deduction may be applied regardless of whether the new tenants match the previous ones or not.  If the previous contract had a duration of less than three years, the deduction can only be applied if none of the new tenants coincides with the previous ones.

  3. The monthly rent agreed does not exceed the reference price of the private rentals of the Valencian Community. For these purposes, expenses and taxes, other than supplies, which are payable by the lessee, such as IBI, the owners'association, etc., must be included as part of the income generated by the lease agreement.

    The prices of the reference rentals are available in the map viewer of the Valencian Community ( /) There are two options for consulting a specific location. The first consists of selecting the place where the property you want to know the reference price is located directly. The second option is to enter the address of the property in question in the search engine. In both cases, a window will appear with a link to the "Price of private rental in the Valencian Community." In the table of the "Private rental price of the Valencian Community" you can obtain the average reference price of the rental of the property according to the construction date and the area built for this specific location according to the land registry data (without common parts, storage rooms, car parks and areas used for other uses). For more information, see the website: Https:/ /.

  4. The leased property is located in the areas indicated, for this purpose, by the competent housing agency, when establishing the reference price of the private rentals of the Valencian Community.

  5. Before the end of the tax period, the deposit of the security referred to in the legislation on urban leases has been established in favour of the Government.

  6. The application of the deduction will require that the amount verified of the taxpayer's assets at the end of the tax period exceeds the value that would be verified at the beginning of the tax period in at least the amount of the investments made. For these purposes, increases or decreases in value experienced during the aforementioned tax period will not be counted for the goods that at the end of the tax period continue to form part of the taxpayer's assets.

Maximum deduction base

The maximum annual basis for this deduction is 3,000 euros, both in individual and joint taxation.


The amount that, in accordance with the above, is considered as full income obtained by the rent will be recorded.