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Form 100. Personal Income Tax Declaration 2018

10.5.23 For rental of habitual residence linked to certain

Taxpayers may deduct 25 percent of the amounts paid in leasing cases linked to certain dación en pago operations, with a maximum of 1,200 euros.

These operations are based on lease contracts with purchase option signed between creditor financial entities, or a real estate entity in their group, and the owners who transfer ownership of their habitual residence to these entities. Lease contracts must be made on the habitual residences that are transferred.

Note: This deduction is not applicable to taxpayers who died before December 5, 2018.


Taxpayers must have an income level (tax base) not exceeding 24,000 euros in an individual return, or 34,000 in a joint return.

Completion: Annex B7 must be completed with the lessor's NIF and the amounts paid for the lease. The program will transfer the amounts entitled to the deduction.