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Form 100. Personal Income Tax Declaration 2018

10.5.5. For moving the habitual residence to another island of the archipelago to carry out an activity as an employee or an economic activity

Taxpayers who move their habitual residence from the island on which it appears to any of the other islands of the Archipelago to carry out an employed work activity or an economic activity may deduct 300 euros in the tax period in which the change of residence occurs and in the following one.

Limit:

The deduction will be limited to the autonomous part of the full quota from income from work and economic activities in each of the two years in which the deduction is applicable. 

In the case of joint taxation, the deduction of 300 euros will be applied, in each of the tax periods in which the deduction is applicable, for each of the taxpayers who transfer their residence in the terms provided in the previous section, with the limit of the autonomous part of the full quota from income from work and economic activities that corresponds to the taxpayers who generate the right to apply the deduction.

Only taxpayers who have not obtained income in the year in which the right to deduction arises will have the right to apply this deduction for an amount greater than 39,000 euros in their general tax base and savings, and in the case of joint taxation, when The family unit has not obtained income of more than 52,000 euros in its general tax base.

Requirements:

  1. The taxpayer must remain on the destination island during the year in which the transfer occurs and the following three years.

  2. Non-compliance with the conditions of the deduction will give rise to the integration of the deducted amounts into the full regional quota for the year in which the non-compliance occurs, with the corresponding late payment interest.

Completion

If you are entitled to the deduction, you must mark with an "X" in the data capture window that opens for this purpose.