Deduction for the tenant for the rental of the main residence
We inform you about requirements and limits
Since January 1, 2015, the deduction for renting the primary residence has been eliminated. However, a transitional regime is established that allows you to continue benefiting from this deduction if you meet the following requirements:
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You have entered into a rental contract prior to January 1, 2015 and have paid, prior to said date, amounts for the rent of your habitual residence.
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You have been entitled to the deduction for renting your habitual residence in relation to the amounts paid for the rental of said residence in a tax period accrued prior to January 1, 2015.
You will be able to deduct 10.05% of the amounts paid in the tax period for the rental of your habitual residence, provided that your tax base is less than €24,107.20 per year and, without prejudice to the deduction for renting your habitual residence which, If applicable, for each exercise, your Autonomous Community has approved it.