Skip to main content
Form 100. Personal Income Tax Return Declaration 2017

10.4.10. For leasing of habitual residence in favor of certain groups.

Taxpayers from the following groups may deduct 15 percent of the amounts paid in the tax period, with a maximum of 400 euros per year for the rental of the habitual residence; in the case of taxpayers who died before December 31, 2017, the limit will be 300 euros:

  • Taxpayers under 36 years of age.

  • Taxpayers with a degree of physical or sensory disability equal to or greater than 65 percent.

  • Taxpayers with a degree of mental disability equal to or greater than 33 percent.

  • The father or parents who live with the child or children subject to parental authority and who form a large family.

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 the deposit of the bond has been made in favour of the Balearic Housing Institute.

  3. 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.

  4. 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. This deduction is compatible with the deduction “For certain investments to improve the sustainability of the habitual residence”.

LIMITS

In order to apply the deduction, the sum of the taxpayer's general tax base and savings tax base must not exceed the amount of 34,000 euros in the case of joint taxation and 20,000 euros in the case of individual taxation. In the case of joint taxation, only taxpayers integrated into the family unit who meet the established conditions and for the amount of the sums actually paid by them may benefit from this deduction. In the case of taxpayers who died before 31 December 2017, these limits will be 30,000 and 18,000 euros respectively.

In the case of large families, the quantitative limits will be 40,000 euros for joint taxation and 26,000 euros for individual taxation. For taxpayers who died before 31 December 2017, these limits will be 36,000 and 24,000 euros respectively.

 

COMPLETION

The amounts paid for rent will be indicated in the window.

In the case of marriage when the amount paid corresponds to the spouses in equal parts, 50% of the total amounts paid by both will be recorded.

It must also reflect the landlord's NIF; if the landlord does not have a NIF, he must include the Identification Number in the country of residence and the cadastral reference of the property.

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