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Form 100. Personal Income Tax Declaration 2018

10.9.4. For rental of main residence

Taxpayers may deduct 10 per 100, up to a maximum of 300 euros annually, of the amounts paid in the tax period for rental of the habitual residence, as long as they meet the following requirements.


  1. For the application of this deduction, one of the following situations must be met:

    • Be 32 years old or younger on the tax accrual date.

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

    • Have a degree of disability equal to or greater than 65 percent.

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

  2. The total tax base, less the personal and family minimum, 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. This requirement is controlled by the program.

Large families

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

Large families will be considered those defined by Law 40/2003, of November 18, on the protection of large families.

Joint income tax return

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

In joint taxation, it will be enough for one of the spouses to meet the required requirements.


  1. The same home cannot give rise to the application of an amount greater than 600 euros. Therefore, if in relation to the same home it turns out that more than one taxpayer has the right to the deduction, each of them may apply in their declaration a deduction for the amount obtained by dividing the amount resulting from the application of 10 by 100 of the total expense 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 home by entering their NIF in the corresponding box in the rental deduction window.


Through the data capture window, the taxpayer will record:

  • The total amount paid by the taxpayer holder of the deduction for the rental of the same home. The program allows a maximum of three homes.
  • The number of people entitled to apply the deduction for the same home.
  • The lessor's NIF. If the landlord does not have a NIF, he must enter the Identification Number in the country of residence.
  • It will be marked with a " X "if you have been unemployed for more than 183 days during fiscal year 2018.
  • 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 marriages under an economic community regime when the rental contract is only in the name of one of the spouses, the taxpayers may choose between applying 50% of the deduction to each of them, or applying 100% of the deduction the owner of the contract.

The program will transfer the data included to Annex B6 of the declaration.