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Form 100. Personal Income Tax Declaration 2018

10.10.10. For renting a habitual residence for taxpayers under 36 years of age

The taxpayer may apply a deduction of 5 percent for the amounts paid in the tax period for renting their habitual residence, with a limit of 300 euros per year. The deduction percentage will be 10 percent with a limit of 400 euros, in the case of renting a primary residence in rural areas (those housing located in municipalities and lower population centers). to 3,000 inhabitants)


  1. That any of the following circumstances occur in the taxpayer:

    1. Who is less than 36 years old on the date of tax accrual. In the case of joint taxation, this requirement must be met by at least one of the spouses, or, where applicable, the father or mother.

    2. Be part of a family that is legally considered large.

    3. Who suffers from a physical, mental or sensory disability, with a degree of legal disability equal to or greater than 65 percent.

  2. That it involves the lease of the taxpayer's habitual residence, effectively occupied by the taxpayer and located within the territory of the Autonomous Community of Extremadura.

  3. That the Tax on Property Transfers and Documented Legal Acts has been paid for the lease and, where applicable, for its extensions.

  4. That the mandatory deposit as a bond, referred to in the Urban Leases Law, has been constituted in favor of the Autonomous Community of Extremadura.

  5. That the taxpayer does not have the right during the same tax period to any deduction for investment in a habitual residence.

  6. That neither the taxpayer nor any of the members of his family unit are holders of full ownership or a real right to use or enjoy another home located less than 75 kilometers from the rented home.

  7. That the sum of the tax bases, general and savings is not greater than 19,000 euros in individual taxation or 24,000 euros in case of joint taxation.

When two or more taxpayers have the right to apply this deduction with respect to the same home, its amount will be prorated between them in equal parts.


In the window that opens, you must indicate the following information in the corresponding boxes, the amount paid for the lease, if the rented home is within a municipality or population center of less than 3,000 inhabitants, in the lessor's NIF, or, If he/she were a resident abroad and lacked a NIF, the legal identification number of the country of origin.

You must also indicate the number of taxpayers who are entitled to the application of the deduction for the same home, and finally, if the taxpayer is part of a large family.

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