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Form 100. Personal Income Tax Return 2024

10.12.14. For expenses derived from housing rental

Amount

10% of the amounts paid during the year for maintenance and repair expenses, formalization of lease contracts, insurance premiums for damages and non-payments and obtaining energy efficiency certificates linked to such leases.

The deduction limit is 154.65 euros per year both in individual and joint taxation and regardless of the number of properties rented.

Requirements and conditions

  • The deduction will only be applicable to those housing rental contracts that cover a habitable building whose primary purpose is to satisfy the tenant's permanent housing needs.

  • The deduction will be applied for expenses incurred during the year even if the property is not rented, provided that it is proven that the property is expected to be rented; That is to say, the expenses incurred are directed exclusively towards its future availability as a rental dwelling.

  • Taxpayers must have the receipt or, where applicable, a copy of the receipt for the security deposit from the Community of Madrid Social Housing Agency issued by the landlord.

Completion

The amount paid will be recorded with the right to deduction.