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Form 100. Personal Income Tax Declaration 2021

10.4.13. For rental of housing due to temporary transfer

Taxpayers may deduct 15% of the expenses paid during the year for rental income due to the temporary transfer of their island of residence to another island of the Balearic archipelago in the scope of the same employment relationship as an employee.

The maximum annual amount of this deduction will be 400 euros.

Requirements

  • That it is a lease of a property intended for housing and effectively occupied by the taxpayer.

  • That the deposit of the bond has been constituted in favor of the Family Housing Institute.

  • That the sum of the tax bases, general and savings does not exceed the amount of 30,000 euros in individual taxation, nor 48,000 euros in joint taxation.

  • That the taxpayer identifies the landlord in the personal income tax self-assessment.

  • That the taxpayer can document the expense paid and the rest of the requirements for the deduction.

  • That the temporary transfer does not exceed three years in duration.

Completion

  • Amount satisfied.

    In the case of marriage, if only one of the spouses appears in the contract, he or she will be the one who can apply the deduction if he or she meets the requirements to be entitled to it. If the rent is paid with community funds, the spouse, who is the owner of the contract and who meets the requirements, may apply the deduction for 50% of the rental amount.

  • NIF of the lessor, if he does not reside in Spain and does not have a Spanish NIF, he must indicate the Identification Number of the Country of residence.