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Form 100. Personal Income Tax Declaration 2018

10.3.5. For renting a habitual residence

10 per 100 of the amounts paid in the tax period for the rental of the taxpayer's habitual residence may be deducted from the full regional quota, with a maximum of 455 euros.

The deduction percentage will be 15 percent with a limit of 606 euros in the case of renting a primary residence in rural areas. This will be understood as housing that is located on non-developable land according to the urban planning regulations in force in the Principality of Asturias, and that which is located in councils with a population of less than 3,000 inhabitants, regardless of the classification of the land.


  • The sum of the general tax base and savings must not exceed 25,009 euros in individual taxation or 35,240 euros in joint taxation.

  • The amounts paid as rent must exceed 10% of the tax base.


It must indicate the amounts paid by the holder of the deduction, the NIF of the lessor and whether or not the lease takes place in rural areas in the terms indicated above. If the landlord does not have a NIF, he must enter the Identification Number in the country of residence.

In the case of marriage and if the amounts have been paid by the spouses in equal parts, 50% of the total amount paid by both will be reflected.

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