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Form 100. 2019 Personal Income Tax return

10,4,10. For leasing a main residence in favour of certain groups.

Taxpayers of the following groups may deduct 15% of the amounts paid in the tax period, with a maximum of 400 euros per year for the rental of the main residence:

  • Taxpayers under 36 years old.

  • Taxpayers with a degree of physical or sensory disability of 65% or more.

  • Taxpayers with a mental disability level of 33% or more.

  • The father or parents who live with the child or children under parental authority and who are a large family.


  1. The lease of the taxpayer's main residence, which is actually occupied by the taxpayer, and the duration of the lease is equal to or greater than one year.

  2. That the deposit of the security has been established in favour of the Balearic Institute of Housing.

  3. At least half of the tax period, neither the taxpayer nor any of the members of their family unit are holders of the full ownership or real right of use or enjoyment of another property that is less than 70 kilometres from the leased property, except in in cases where the other property is located outside the Balearic Islands or on another island.

  4. The taxpayer does not have the right in the same tax period to any deduction for investment in a habitual residence, even if it does not apply.


To apply the deduction, the sum of the general tax base and the taxable amount of the taxpayer's savings must not exceed 34,000 euros in the case of joint taxation and 20,000 euros in the case of individual taxation. In the case of joint taxation, only taxpayers who are included in the family unit who meet the conditions established and for the amount of the amounts actually paid by them will be able to benefit from this deduction.

In the case of large families, the quantitative limits will be 40,000 euros for joint taxation and 26,000 euros for individual taxation. 


The window will indicate the amounts paid for rent.

In the event of marriage, when the amount paid corresponds to the spouses in equal parts, 50% of the total amounts paid by both will be entered in 100.

It must also reflect the lessor's NIF, if the lessor does not have a NIF, it must enter the Identification Number in the country of residence.

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