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Form 100. 2019 Personal Income Tax return

10.5.5. For transferring your habitual residence to another island in the archipelago to carry out an activity for an employee or an economic activity

Taxpayers who transfer their habitual residence from the island where they reside in any of the other islands of the Archipelago to carry out a employment activity for an employee or an economic activity may deduct 300 euros in the tax period in which the change of residence occurs and in the following period.


The deduction will have as a limit the autonomous region of the total tax liability arising from earned income and economic activities in each of the two years in which the deduction is applicable. 

In the event of joint taxation, the deduction of 300 euros will be applied, in each of the tax periods in which the deduction for each of the taxpayers who transfer their residence under the terms set out in the previous section, with the limit of the autonomous community of the total tax payable from earned income and economic activities corresponding to taxpayers who generate the right to apply the deduction.

When both spouses have transferred the residence to another island to carry out an activity, the limit of the deduction in joint taxation is calculated jointly for both.

Only taxpayers who have not obtained income in the financial year in which the right to deduction is due will be entitled to apply this deduction for amount greater than 39,000 euros in its general tax base and savings, and in the event of joint taxation, when the family unit has not obtained income for an amount greater than 52,000 euros in its general tax base.


  1. The taxpayer must remain on the destination island during the year of the transfer and the following three.

  2. Failure to comply with the conditions of the deduction will result in the integration of the amounts deducted in the total autonomous community payment for the year in which the non-compliance occurs, with the corresponding late payment interest.


If you have the right to the deduction, you must mark with an "X" in the data capture window that opens for this purpose.