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Form 100. 2019 Personal Income Tax return

10,4,13. For renting a home due to temporary transfer

Taxpayers can deduct 15% of the expenses paid during the year for rent of housing due to the temporary transfer of their island of residence to another island in the Balearic Islands in the same employment relationship.

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


  • The lease of a property intended for housing and actually occupied by the taxpayer.
  • The deposit of the security has been set up in favour of the Instituto Familiar de la Vivienda.
  • The sum of the general and general tax bases of the savings does not exceed the amount of 30,000 euros in individual taxation, nor 48,000 euros in joint taxation.
  • The taxpayer must identify the landlord in the self-assessment of personal income tax.
  • The taxpayer can provide documentary evidence of the expenditure paid and the rest of the requirements required for the deduction.
  • The temporary transfer does not exceed three years.


The amount paid and the lessor's NIF will be recorded; If the latter does not reside in Spain and does not have a Spanish Tax ID, they must indicate the Country of residence Identification Number.