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Form 100. 2019 Personal Income Tax return

10,5,23 For leasing of a main residence linked to certain transactions in payment dation

Taxpayers may deduct 25% of the amounts paid in cases of lease linked to certain payment transactions, up to a maximum of 1,200 euros.

These transactions are based on leasing contracts with a purchase option signed between the creditor financial institutions, or a real estate entity of their group, and the owners who transfer ownership of their habitual residence to these entities. Lease contracts must be made on the standard homes that are transmitted.


Taxpayers must have an income level (taxable base) not exceeding 24,000 euros in individual tax return, or 34,000 in joint tax return.


Annex B7 must be completed with the lessor's tax ID number and the amounts paid for the lease. The program will transfer the amounts with the right to deduction.