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Form 100. Personal Income Tax Return 2022

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 (whether individually or jointly) may deduct 10.05% of the amounts paid in the tax period for the rent of their habitual residence.

In addition to the rental amount, the deduction base will include the expenses and taxes that the landlord must pay as the owner of the property and that, according to the conditions of the lease contract, are passed on to the tenant, such as Community of Owners fees and Property Tax.

Among others, the following will not be part of the deduction base: the amount of the Fee for the Provision of the Urban Waste Management Service, the costs of supplies for the rented home (water, electricity, gas, etc.) that correspond to the taxpayer's consumption, the amount of the deposit (even if it is not returned at the end of the contract), the bank guarantee

The maximum base of the deduction will be:

  • 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.

Completion

The amount paid and the NIF of the lessor will be recorded. If the landlord does not reside in Spain and does not have a Spanish NIF, he/she will indicate the 'Identification number in the country of residence'.