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Form 100. Personal Income Tax Return Declaration 2017

8.7.3. Deduction for home rental

In this section the program shows the total amount applied in this declaration for:

DEDUCTION FOR RENT OF USUAL RESIDENCE (applicable only for rental contracts signed before January 1, 2015, if the taxable base is less than 24,107.20 euros per year.)

The data capture corresponding to this deduction is carried out in section "Deduction for rent of the habitual residence" ( Annex A.1 of the declaration ).