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Form 100. Personal Income Tax Return 2019
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9.3. Deduction for home rental

This deduction will only be eligible for taxpayers with lease contracts signed before January 1, 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) } .

BI = Taxable base.