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Form 100. 2018 Personal Income Tax return

10.9.4. For renting the main residence

Taxpayers can deduct 10 per 100, up to a maximum of 300 euros per year, from the amounts paid in the tax period for renting the main residence, provided that they meet the following requirements.


  1. In order to apply this deduction, one of the following situations must be met:

    • Be 32 years or less on the tax accrual date.

    • Have been unemployed for 183 days or more during the financial year.

    • Have a degree of disability of 65 per 100 or more.

    • Be widowed or widow and be sixty-five years old or older.

  2. The total taxable base, minus the personal and family tax-free threshold, must not exceed the amount of 20,000 euros in individual taxation and 30,000 euros in joint taxation. This requirement is controlled by the program.

  3. The amounts paid as rent must exceed 10% of the net income. 100 This requirement is controlled by the program.

Large families

In the event that taxpayers belong to a large family, the maximum deductible amount will be increased to 600 euros, without it being necessary in this case that any of the situations established in point 1 above are met.

Numerous families will be considered as those defined by Law 40/2003, of 18 November, on protection for large families.

Joint income tax return

In the case of joint taxation, the maximum amount of the deduction is 600 euros.

Joint taxation will only be required for one of the spouses to meet the requirements.


  1. The same property cannot result in the application of an amount greater than 600 euros. Therefore, if, in relation to a single home, it appears that more than one taxpayer has the right to deduction, each of them you can apply a deduction in your tax return for the amount obtained from dividing the amount resulting from the application of 10% of the total expense 100 or the maximum limit of 600 euros, if applicable, for the number of taxpayers entitled to the deduction.

  2. Taxpayers must identify the landlord of the property by stating their NIF in the corresponding box in the window of the deduction for rent.


The taxpayer will enter the following through the data capture window:

  • The total amount paid by the taxpayer who owns the deduction for the lease of the same property. The programme allows a maximum of three homes.
  • The number of people entitled to apply the deduction for the same property.
  • The lessor's tax ID number. If the lessor does not have a NIF, they must enter the Identification Number in the country of residence.
  • It will be marked with an "X" if it has been unemployed for more than 183 days during the 2018 financial year.
  • If the holder of the deduction is part of a large family, "X" will be entered in the corresponding box.

Note: In the case of couples in the economic regime of joint owners when the rental contract is only in the name of one of the spouses, taxpayers can choose between applying 50% of the deduction each of them, or applying 100% of the deduction the contract holder.

The program will transfer the data included in Annex B6 of the tax return.