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Form 100. Personal Income Tax Declaration 2019

10.15.15. By obtaining income derived from the rental of housing whose income does not exceed the reference price for private rentals


The 5 per 100 of the full returns in the tax period .


  1. That the full return derives from housing lease contracts, in accordance with Law 29/1994, of November 24, on Urban Leases. Consequently, the deduction would not be applicable to the original income from seasonal rentals and all those cases in which the rented home does not constitute the habitual or permanent residence of the tenant.

  2. That these are lease contracts initiated during the tax period.

    In the event that the home had been previously rented if the previous contract had a duration of more than three years, the deduction can be applied regardless of whether or not the new tenants coincide with the previous ones.  If the previous contract had a duration of less than three years, the deduction can only be applied if none of the new tenants coincide with the previous ones.

  3. That the agreed monthly rent does not exceed the reference price for private rentals in the Valencian Community. For these purposes, expenses and taxes, other than supplies, that according to the contract are borne by the lessee, such as the IBI, community of owners, etc., must be included as part of the income generated by the lease contract.

    The information on reference rental prices is available in the cartographic viewer of the Valencian Community ( There are two options for consulting a specific location. The first consists of selecting directly from the location where the home for which you want to know the reference price is located. The second option is to enter the address of the home in question in the search engine. In both cases a window will appear with a link to the “Private rental price 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 home based on the date of construction and its constructed area for that specific location according to the cadastral data (without common parts, storage rooms, parking lots and surfaces intended for other uses). For more information consult the website: htps://

  4. That the leased property is located in the areas indicated, for this purpose, by the department responsible for housing when establishing the reference price for private rentals in the Valencian Community.

  5. That the deposit of the bond referred to in the urban lease legislation has been constituted before the end of the tax period, in favor of the Generalitat.

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

Maximum deduction base

The maximum annual base of this deduction is established at 3,000 euros for both individual and joint taxation.


The amount that, in accordance with the above, is considered full income obtained from the rental will be recorded.