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Form 100. Personal Income Tax Declaration 2021

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 of less than 24,107.20 euros per year may deduct 10.05% of the amounts paid in the tax period for the rental of their habitual residence.

The tax base must be less than 24,107.20 euros in both individual taxation and 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.