Skip to main content
Form 100. Personal Income Tax Return 2025

10.4.12. For renting a habitual residence

Amount

Taxpayers under 36 years of age, and also those over 65 years of age who do not carry out any work or professional activity, may deduct 15% of the amounts paid in the tax period for the rental of a habitual residence in the territory of the Balearic Islands with a maximum of 530 euros per year.

The percentage will be 20% of the amounts paid in the tax period with a maximum of 650 euros annually when the lease is carried out for:

  • Taxpayers under 30 years of age.

  • Taxpayers who have been recognized as having a disability level equal to or greater than 33%.

  • Taxpayers who are entitled to the minimum for the disability of ascendants or descendants.

  • The father, mother or parents who live with the child or children under parental authority and who are part of a large family, or a single-parent family with two or more children.

  • Self-employed worker who is registered in the special scheme for self-employed workers or on their own account of the Social Security that corresponds for a minimum of 183 days throughout the tax period. (This assumption does not apply to taxpayers who died before July 25).

The deduction will be applied by the holder or holders of the lease contracts. Amounts paid by the spouse, which are not listed in the contract, will not give rise to the deduction.

Requirements

  1. That it is the lease of the taxpayer's habitual residence, effectively occupied by the taxpayer, and that the duration of the lease contract is equal to or greater than one year.

  2. That, for at least half of the tax period, neither the taxpayer nor any of the members of his/her family unit are the owners, of full ownership or of a real right of use or enjoyment, of another dwelling less than 70 kilometres from the rented dwelling, except in cases where the other dwelling is located outside the Balearic Islands or on another island, or generates, for the taxpayer or the rest of the members of his/her family unit, income from real estate capital during the same tax period.

    In the case of individual taxation, the non-disposal requirement must be met by the taxpayer; In the case of joint taxation, it must be fulfilled by any of the members of the family unit.

  3. That the taxpayer is not entitled to any deduction for investment in primary residence in the same tax period, even if he does not apply it.

  4. Taxable base:

    • In general: The total taxable base may not exceed 33,000 euros in the case of individual taxation and 52,800 euros in the case of joint taxation.

      In the case of large families of the general category or single-parent families with two or more children. The taxpayer's total taxable income may not exceed 39,600 euros in the case of individual taxation and 63,360 euros in the case of joint taxation.

      In the case of large families of special category, the total taxable base of the taxpayer may not exceed 42,900 euros in the case of individual taxation and 68,640 euros in the case of joint taxation.

    • Taxpayers who died before July 25: The total taxable base may not exceed 33,000 euros in individual taxation.

      If the taxpayer was part of a large or single-parent family, the total taxable base may not exceed 39,600 euros in individual taxation.

Completion

  • Amount paid by the person listed as the owner in the lease contract.

    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 the rent is paid with joint funds, the spouse who is the holder of the contract may apply a deduction for 50% of the rental amount. The amounts paid by the other spouse do not give the right to the deduction since he or she does not have the status of tenant.

  • NIF of the lessor, if the lessor does not have a NIF, he/she must provide the Identification Number in the country of residence.

  • If the lease is paid by a person who lives with their children under parental authority, forming a large family of general or special category or a single-parent family with two or more sons or daughters You will indicate this by checking the box that corresponds to your situation.

  • If you are over 65 years of age and do not perform any work or professional activity, you must indicate this by checking the corresponding box.

  • If you are a self-employed worker who has been in the special scheme for self-employed workers or on your own account of the Social Security for at least 183 days in the tax period, you will mark the box enabled for that purpose.

The program will transfer the data to Annex B.11 of the declaration.