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Form 100. Personal Income Tax Declaration 2018

10.4.13. For rental of housing due to temporary transfer

Taxpayers may deduct 15 percent of the expenses incurred during the year as rental income for housing due to the temporary transfer from their island of residence to another island of the Balearic archipelago within the scope of the same employment relationship as an employee. .

The maximum annual amount of this deduction will be 400 euros.


a) That it is a lease of a property intended for housing and effectively occupied by the taxpayer.

b) That the deposit of the bond has been constituted in favor of the Family Housing Institute.

c) That the sum of the tax bases, general and savings does not exceed the amount of 30,000 euros in individual taxation, nor 48,000 euros in joint taxation.

d) That the taxpayer identifies the lessor in the personal income tax self-assessment.

e) That the taxpayer can document the expense paid and the rest of the requirements for the deduction.

f) That the temporary transfer does not exceed three years in duration.

The deduction will be completed in Annex B6, and the program will transfer the data to the deduction.