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Form 100. Personal Income Tax Declaration 2023

10.12.14. For expenses derived from housing rental

Amount

10% of the amounts paid during the year for conservation and repair expenses, formalization of lease contracts, insurance premiums for damages and non-payments and obtaining energy efficiency certificates linked to such leases.

The limit of the deduction is 154.65 euros per year both in individual and joint taxation and regardless of the number of leased properties.

Requirements and conditions

  • The deduction will only be applicable with respect to those housing lease contracts that fall on a habitable building whose primary purpose is to satisfy the permanent housing need of the tenant.

  • The deduction will be applied for expenses incurred during the year even if the property is not rented as long as it is proven that the property is expected to be rented; That is to say, the expenses paid are directed exclusively to the future making it available for rent as a home.

Completion

It will record the amount paid with the right to deduction.