Skip to main content
Form 100. 2019 Personal Income Tax return

10,5,13. For renting a main residence

Taxpayers can deduct 20% of the amounts paid in the tax period, with a maximum of 100 euros per year, for the rental of their habitual residence. 600


  1. That have not obtained higher incomes in the tax period (general tax base plus tax base of the savings)

    • 20,000 Euros in individual taxation.

    • 30,000 Euros in joint taxation.

    • The application of this deduction is conditional on the taxpayer's declaration of the name and NIF of the lessor, the cadastral identification of the main residence and the annual lease fee.

  2. The amounts paid as rent exceed 10% of the income obtained (general tax base), discounting, if any, the amount of the subsidies that the lessee would have received. 100


The window will indicate the amounts paid for rent. The program gives you the option to include up to two normal rental homes.

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, and the land registry reference of the property.

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