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Form 100. Personal Income Tax Declaration 2018

10.4.12. For leasing of properties intended for housing

Taxpayers may deduct 75 percent of the expenses paid for credit insurance premiums that fully or partially cover non-payment of rent due to leasing to a third party for housing.

The maximum amount of this deduction will be 400 euros per year.


  1. That the duration of the housing lease contract with the same tenant is equal to or greater than one year.
  2. That the deposit of the deposit has been constituted in favor of the Balearic Housing Institute.
  3. That the taxpayer declare in personal income tax the income derived from rental income from the home as income from real estate capital.


You must indicate the amount of insurance premiums paid.