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 (both in individual and joint taxation) may deduct 10.05% of the amounts paid in the tax period for the rental of their habitual residence.
Included in the base of the deduction, in addition to the amount of the rent, are the expenses and taxes that must be paid by the lessor in his capacity as owner of the home and that, according to the conditions of the lease contract, are passed on to the lessee, such such as fees of the Community of Owners and Real Estate Tax.
Among others, the following will not be part of the deduction base: the amount of the Rate for the Provision of the Urban Waste Management Service, the costs of supplies of the rented home (water, electricity, gas, etc.) that correspond to the taxpayer's consumption, the amount of the deposit (even if it is not returned at the end of the contract), the bank guarantee
The maximum base of the deduction will be:
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Tax base equal to or less than 17,707.20 euros per year: 9,040 euros annually.
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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.
Completion
It will record the amount paid and the lessor's NIF. If the landlord does not reside in Spain and does not have a Spanish NIF, he will indicate the 'Identification number in the country of residence'.