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Form 100. Personal Income Tax Declaration 2018

10.1.4. For amounts invested in the rental of habitual residence

Taxpayers under 35 years of age on the tax accrual date will have the right to apply a 15% deduction for the amounts paid in the tax period for the rental of their habitual residence, with a maximum of 500 euros per year.

The following requirements must also be met:

  • The sum of the general tax bases and savings must not exceed 19,000 euros in individual taxation or 24,000 euros in joint taxation.

  • The deposit of the deposit referred to in article 36 of the Urban Leasing Law (Law 29/1994) must be proven in favor of the Autonomous Community of Andalusia.

  • The taxpayer must identify the landlord of the home by recording his or her Tax Identification Number (NIF) in the corresponding self-assessment.

  • The taxpayer must not apply any deduction for investment in primary residence in the same tax period, with the exception of that corresponding to the amounts deposited in housing accounts.

Note: In the case of joint taxation, the age requirement must be met by at least one of the spouses, or, where applicable, the father or mother in the case of single-parent families.  


Through a data capture window you must provide the following information:

  • Amount: The amount paid in fiscal year 2018 by the owner will be indicated. In the case of marriage, if both spouses have paid the amounts in equal parts, you must indicate 50 percent of the total amounts paid (in the case of marriages under an economic community regime, the amounts will be understood to be paid by both spouses in equal parts). .

  • NIF of the lessor. If the landlord does not have a NIF, he must enter the Identification Number in the country of residence.

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