Skip to main content
Form 100. 2019 Personal Income Tax return

9.3. Deduction for home rental

It will only give the right to apply this deduction for taxpayers with lease contracts concluded 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.