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Form 100. Personal Income Tax Declaration 2019

9.3. Deduction for home rental

It will only give the right to apply this deduction for taxpayers with lease contracts entered into prior to January 1, 2015.

For this, it will be necessary that the taxpayer had been entitled to the deduction for renting a habitual residence in relation to the amounts paid for said concept, in a tax period accrued prior to January 1, 2015, and must also maintain the leasing contract.

Taxpayers who have a tax base lower than 24,107.20 euros annually will be able to deduct 10.05 per 100 of the amounts paid in the tax period for the rental of your 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

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

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

BI = Tax base.