9.3. Deduction for renting a habitual residence (applicable only for lease contracts signed before 1 January 2015, if the taxable base is less than 24,107.20 euros per year)

IMPORTANT: Will only give way to the right to apply this deduction for taxpayers with lease contracts held before 1 January 2015.

To do so, the taxpayer must have been entitled to a deduction for renting a habitual residence in relation to the amounts paid for this purpose, in a tax period accrued prior to 1 January 2015, and must also keep the lease contract in force.

Taxpayers with a taxable income of less than 24,107.20 euros annually may deduct 10.05 percent of the amounts paid in the tax period for the rent of their habitual residence.

Note: The tax base must be less than 24,107.20 euros both in individual taxation and in joint taxation.

MAXIMUM DEDUCTION BASE:

• Taxable base equal to or less than 17,707.20 euros per year: 9,040 euros per year.

• Taxable base between 17,707.20 and 24,107.20 euros per year: 9,040 euros - {1.4125 x ( BI - 17,707.20) } .

B.I = Gross tax base

Completion

In the window of data capture of the Annex A1 must reflect the following details (the program has the ability to include up to two different leases:

• The amounts paid in the tax period for the rental of the main residence up to a limit of 9,040 euros.

• The landlord's NIF.

• If the lessor does not reside in Spain and does not have a Spanish NIF, the identification number that he has in the country of residence should be entered in the third box.