Skip to main content
Form 100. Personal Income Tax Return 2021

9.3. Deduction for home rental

This deduction will only be eligible for taxpayers with lease contracts signed before January 1, 2015.

To do so, the taxpayer must have been entitled to a deduction for renting a habitual residence in relation to the amounts paid for this purpose, in a tax period accrued prior to 1 January 2015, and must also keep the lease contract in force.

Taxpayers with a taxable income of less than 24,107.20 euros per year may deduct 10.05% of the amounts paid in the tax period for the rent of their habitual residence.

The tax base must be less than 24,107.20 euros for both individual and joint taxation.

Maximum deduction base

  • Taxable base equal to or less than 17,707.20 euros per year: 9,040 euros per year.

  • Taxable base between 17,707.20 and 24,107.20 euros per year: 9,040 euros - {1.4125 x ( BI - 17,707.20) }.

BI = Taxable base.