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Form 100. Personal Income Tax Return Declaration 2017

8.7.3. Deduction for home rental

In this section the program shows the total amount applied in this declaration for:

DEDUCTION FOR RENT OF THE HABITUAL DWELLING (applicable only for rental contracts entered into prior to January 1, 2015, if the tax base is less than 24,107.20 euros per year.)

The data corresponding to this deduction is captured in section "Deduction for rental of habitual residence" ( Annex A.1 of the declaration ).