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Form 100. Personal Income Tax Return 2019

10.4.13. For renting a home due to temporary relocation

Taxpayers may deduct 15 percent of the expenses incurred during the year in the form of rental income from housing due to the temporary transfer from their island of residence to another island in the Balearic archipelago within the scope of the same employment relationship.

The maximum annual amount of this deduction will be 400 euros.

Requirements

  • That it is a lease of a property intended for housing and actually occupied by the taxpayer.
  • That the deposit of the bond has been made in favor of the Family Housing Institute.
  • That the sum of the taxable bases, general and savings, does not exceed the amount of 30,000 euros in individual taxation, nor 48,000 euros in joint taxation.
  • That the taxpayer identifies the landlord in the personal income tax return.
  • That the taxpayer can document the expense incurred and the rest of the requirements for the deduction.
  • That the temporary transfer does not exceed three years in duration.

Completion

The amount paid and the NIF of the lessor will be recorded; If the person does not reside in Spain and does not have a Spanish NIF, he/she must indicate the Identification Number of the Country of residence.