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Form 100. Personal Income Tax Declaration 2019

10.6.1. For rental of habitual residence by young people, older people and people with disabilities

The taxpayer may deduct 10 percent , up to a limit of 300 euros annually from the amounts paid in the tax period for the rental of your habitual residence.


  • Be under 35 years of age, or be 65 or older. The taxpayer with a physical, mental or sensory disability who is legally considered a person with a disability with a degree of impairment equal to or greater than 65 percent in accordance with the scale referred to in article 148 of the Consolidated Text of the General Law of Social Security is exempt from compliance with this requirement to be entitled to enjoy this deduction.

  • That the tax base is less than 22,000 euros in individual taxation or 31,000 euros in joint taxation. This requirement will be controlled by the program.

  • That the amounts paid for rent exceed 10 percent of the taxpayer's income.

Joint income tax return

In the case of joint taxation, the maximum amount of the deduction will be 600 euros; but at least one of the taxpayers must meet the requirements stated above to enjoy the deduction.


The following data will be reflected in the window:

  • The amount paid by the owner.

    In the case of marriage, if the rent corresponds to the spouses equally, it must reflect 50 percent of the amount paid for the rent.

  • The lessor's NIF.

    If the landlord does not have a NIF, he must enter the Identification Number in the country of residence

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