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Form 100. 2019 Personal Income Tax return

10,5,25 For expenses in credit insurance premiums to cover non-payment

Taxpayers can deduct 75% of the expenses paid during the financial year as credit insurance premiums that cover total or partial non-payment of the income to which the taxpayer is entitled due to the lease of a property to a third party intended for housing with a maximum of 150 euros per year.


  • The leased property must be located in the Canary Islands.
  • 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 competent body of the Administration of the Autonomous Community of the Canary Islands.
  • The taxpayer declares the income derived from the rent of the property as income from the property in the personal income tax return.
  • The lessor is up to date with its tax obligations and is not eligible for the tenant's personal income tax returns and the land registry reference number of the leased asset.
  • The monthly lease amount is not greater than 800 euros.


You must fill in the boxes in Appendix B8 with the details of the lessor's NIF, the land registry references, and the amounts paid in the insurance premiums. The program will transfer the data to the deduction.