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Form 100. 2019 Personal Income Tax return

10,4,12. For leasing of properties for housing

Taxpayers can deduct 75% of the expenses paid for credit insurance premiums that cover in whole or in part the non-payment of rent for leasing to a third party intended for housing.

The maximum amount of this deduction will be 400 euros per year.


  • The duration of the lease agreement with the same lessee is equal to or greater than one year.

  • The deposit of the security has been set up in favour of the Balearic Institute of the property.

  • The taxpayer declares the income derived from the rent of the property as income from the property in the personal income tax return.


You must indicate the amount of the insurance premiums paid.