How can I deduce part of my rent?

The deduction of your daily home in Spain – either a rented apartment or a property one – has changed radically in the past 5 years. And this change has been worst when deducing a property or a rented place. Despite of this fact and taking into account that autonomies have a percentage of these deductions, nowadays you can have access to some advantages if you have a rented flat or house. While if you have a property apartment or house, you definitely have no deductions for places bought from 2013.

The Spanish government only covers deduction for rented flats in contracts signed before 2015. If this is your case, you will be able to have a 10,05% deduction of the total amount of money you spent in a year on the rent of your flat, with a maximum of 9.040€ and as long as your tax base doesn’t exceed 24.107,20€ per year.

We already told you that the autonomous communities have a say on the rent deduction issue. Well, in Catalonia you can deduct 10% of the money you spent on your rent in a year, up to 300€ per taxpayer and 600€ per flat or house. To have access to this deduction you need to meet the following requirements:

  1. Meet at least one of this requirements:
    • Be up to 32 years’ old
    • Have been unemployed a minimum of 183 days during the year
    • Having a disability equal or above 65%
    • Being a widow/er and older than 65
  2. A tax base up to 20.000€ if you are doing your annual tax return individually and 30.000€ if you are doing it with someone else.
  3. A minimum percentage of the income destined to the rent.

In the case of a large family (3 or more children) they can deduct up to 600€ of the rent and have no need to meet any of the requirements written in condition number 1.

In almost all the other autonomous communities of Spain the numbers and percentages are similar to the Catalan ones, having some differences. The Basque Country is an exception though. The deduction in the Basque Country for rents is 20% up to 1.600€ and raises to 25% and 2.000€ for people under 30 years old.