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Form 100. Personal Income Tax Declaration 2018

10.5.13. For rental of habitual residence

Taxpayers may deduct 20 per 100 of the amounts paid in the tax period, with a maximum of 600 euros annually, for the rental of their Habitual housing. Important, in the case of taxpayers who died before December 5, the deduction percentage will be 15%, with a maximum of 500 euros per year


  1. That they have not obtained higher income in the tax period (general tax base plus savings tax base)

    • 20,000 euros in individual taxation.

    • 30,000 euros in joint taxation.

    • The application of this deduction is conditional on the taxpayer's declaration of the name and NIF of the landlord, the cadastral identification of the habitual residence and the annual rental fee.

  2. That the amounts paid as rent exceed 10% of the income obtained (general tax base).


The amounts paid for rent will be indicated in the window. The program gives the option to include up to two habitual homes for rent.

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.