Deduction for the tenant for the rental of the main residence

As of January 1, 2015, the deduction for renting a habitual residence is eliminated. However, a transitional regime has been established that allows you to continue benefiting from this deduction if you meet the following requirements:

• You have entered into a rental agreement prior to 1 January 2015 and have paid rent for your habitual residence prior to that date.

• You have been entitled to a deduction for rent on your habitual residence in relation to the amounts paid for renting said residence in a tax period accrued prior to 1 January 2015.

You may deduct 10.05% of the amounts paid in the tax period for the rent of your habitual residence, provided that your taxable base is less than €24,107.20 per year and, without prejudice to the deduction for the rent of habitual residence that, where applicable, for each fiscal year, has been approved by your Autonomous Community.