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Form 100. Personal Income Tax Return 2023

10.4.15. For rental housing in the territory of the Balearic Islands derived from the temporary transfer of residence for work purposes.

Amount

Taxpayers may deduct 15% of the expenses incurred during the year in the form of rental income from housing due to the temporary transfer from their island of residence to another island in the Balearic archipelago within the scope of the same employment relationship.

The maximum annual amount of this deduction will be 440 euros

Requirements

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

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

  • That the total taxable base does not exceed 33,000 euros for individual taxation and 52,800 euros for joint taxation.

  • That the taxpayer identifies the landlord in the personal income tax return.

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

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

Completion

  • Amount paid.

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

  • NIF of the landlord, 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.