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