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Form 100. Personal Income Tax Declaration 2018

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

Taxpayers of 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 primary residence:

  • 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 make up a large family.


  1. That it is the lease of the taxpayer's habitual residence, effectively occupied by him, and that the duration of the lease contract is equal to or greater than one year.

  2. That it has constituted the deposit of the deposit in favor 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 or her family unit are owners of full ownership or a real right of use or enjoyment of another home less than 70 kilometers from the home. rented, except in cases where the other home is located outside the Balearic Islands or on another island.

  4. That the taxpayer is not entitled in the same tax period to any deduction for investment in habitual residence, even if he does not apply it. This deduction is compatible with the deduction “For certain investments to improve the sustainability of the primary residence.”


To apply the deduction, it is required that the sum of the general tax base and the tax base of the taxpayer's savings does 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 amounts actually paid by them may benefit from this deduction. In the case of taxpayers who died before December 31, 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 in the case of joint taxation and 26,000 euros in the case of individual taxation. For taxpayers who died before December 31, 2017, these limits will be 36,000 and 24,000 euros respectively.



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 enter the Identification Number in the country of residence, and the cadastral reference of the home.

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