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Form 100. Personal Income Tax Return 2024

10.5.25. For expenses arising from the adaptation of a property for rental as a habitual residence

Amount 

10% of the amounts paid in the tax period for repair and maintenance expenses, as well as any other expenses necessary for a property to be in a condition to be rented, expenses for formalizing lease contracts, expenses for insurance premiums for damages and non-payments and the expenses necessary for obtaining energy efficiency certificates.

The maximum deduction limit is 150 euros for both individual and joint taxation, per rented property.

Requirements and conditions

  • The deduction will only apply to residential leases provided for in Article 2 of Law 29/1994, of November 24, on urban leases.

  • The deduction may only be applied by the invoice holders who, in turn, make the payment.

    However, in the case of married couples with joint property, the amounts paid will be allocated to both spouses equally, even if the invoice is in the name of only one of them.

  • If expenses are incurred for the repair and maintenance of the property, the application of the deduction is subject to the taxpayer declaring the service provider's tax identification number and the annual amount.

  • When two or more taxpayers are entitled to this deduction, the amount will be prorated among them based on their ownership or usufruct of the property.

Deduction base

The basis for this deduction will be the amounts justified by invoice, which must meet all the conditions established in the Regulation governing invoicing obligations approved by Royal Decree 1619/2012, of November 30. The invoice must be kept for the duration of the limitation period.

The base of the deduction will be reduced by the amount of aid granted by public authorities in the tax period in question, which covers all or part of the expenses that give rise to the deduction, provided that the aid is considered exempt income for personal income tax purposes.

Incompatibility

This deduction is incompatible with the same amounts as the deduction "For expenses on credit insurance premiums to cover unpaid rental income for housing."

Completion

You must record:

  • In section A), the taxpayer will record for each dwelling the expenses incurred that entitle him to the deduction and that are not considered repair and maintenance expenses.

    In section B), the repair and maintenance costs paid by the taxpayer will be recorded for each dwelling.

    The amount of expenses to be recorded in each section must be reduced by the amount of aid granted by Public Administrations that is considered exempt income.

  • The percentage of ownership or usufruct of the property.

  • The percentage of ownership or usufruct of the property held by all persons entitled to the deduction.

  • When repair and maintenance expenses have been incurred, the NIF of the person providing the service and the cumulative annual amount paid for all the homes in which the service was provided must be stated.