10.3.22. For expenses derived from the rental of housing

Amount

The amount paid during the fiscal year for maintenance and repair expenses, the formalization of lease contracts, insurance premiums for damages and non-payments, and the obtaining of energy efficiency certificates linked to such leases.

The deduction limit is 500 euros per year regardless of the number of rented properties.

Requirements and conditions

• That the lease generates returns on real estate capital.

• That the property constitutes the tenant's habitual residence.

• The deduction is applicable even if the property is not leased on the date the expenses are incurred, provided they correspond to the types of expenses required for leasing as defined in the regulation.

• That leasing be remunerated at socially sustainable prices. The rental of primary residences will be considered to be remunerated at sustainable prices, in accordance with the regulations of the Principality of Asturias for these purposes. As long as there are no regional reference prices, the prices provided for in state regulations for these purposes will be applied as a supplement.

Completion

The amount paid with the right to the deduction will be recorded.