9.3. Deduction for renting the main residence (applicable only for lease contracts concluded 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 will have been entitled to the deduction for rental of a main residence in relation to the amounts paid for this item, in a tax period accrued before 1 January 2015, and must also keep the lease contract in force.

Taxpayers who have a taxable base of less than 24,107.20 euros per year may deduct 10.05 per 100 from the amounts paid in the tax period for renting their main residence.

Note: The taxable amount must be less than euros both in individual taxation and in joint taxation. 24.107,20

MAXIMUM DEDUCTION BASE:

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

• Gross tax base between 17,707.20 and 24,107.20 euros per year: 9,040 Euros-{1.4125 x (B.I-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 lessor's tax ID number.

• 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.