Skip to main content
Form 100. Personal Income Tax Return 2025

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. Until regional reference prices exist, the reference prices provided for in the state regulations contained in Royal Decree-Law 7/2019, of March 1, on urgent measures regarding housing and rental, which establishes the creation of the State System of reference indices for housing rental prices, and in Law 12/2023, of May 24, on the right to housing, will be applied supplementarily.

    The Index System offers a range of housing rental price values, as a reference, for setting rent in new housing lease agreements.

    The requirement that leases be remunerated at socially sustainable prices will be considered fulfilled provided that the rental income, which will include those expenses whose payment corresponds to the owner and which through the contract are being transferred to the tenant such as the payment of the community of owners or the IBI, does not exceed the upper value of the range of rental price values ​​for housing offered by the aforementioned state system.

    In the event that the lease concerns properties excluded from the aforementioned state system, the price to be considered will be that agreed by the parties.

Completion

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