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Form 100. Personal Income Tax Return 2025

10.9.11. For renting the primary residence of victims of gender-based violence

Amount

A female taxpayer who proves to be a victim of gender-based violence can deduct the 20 %, up to a maximum of 1,000 euros per year, of the amounts paid in the tax period as rent for the main residence.

The percentage and maximum amount of deduction are increased to 25 % and the 1,200 euros, if the taxpayer has a disability equal to or greater than 65% or if she has any minor child in her care that entitles her to the family allowance for descendants.

Requirements and conditions

  • The taxpayer must be the holder of the rental agreement.

  • The total taxable income, less the personal and family allowance, cannot exceed 30,000 euros per year.

  • The status of victim of gender violence is proven by any of the means of proof established in Law 5/2008, of April 24, on the right of women to eradicate gender violence.

  • The same dwelling cannot give rise to the application of a deduction amount greater than 1,000 euros or 1,200 euros in the case of disability of the taxpayer or if she has a dependent child.

  • The deduction can be enjoyed for a maximum of three consecutive tax years.

Completion

For each of the dwellings, the amount paid by the owner, the NIF of the landlord or the identification number if the landlord does not reside in Spain and does not have a NIF and the number of people entitled to the deduction will be stated.

The program will transfer the data to Annex B.15 of the declaration.