{"id":2469,"date":"2016-04-21T08:31:14","date_gmt":"2016-04-21T06:31:14","guid":{"rendered":"https:\/\/www.alting.com\/income-tax-2015-deductions-for-home-rental\/"},"modified":"2026-01-28T12:29:39","modified_gmt":"2026-01-28T11:29:39","slug":"income-tax-2015-deductions-for-home-rental","status":"publish","type":"post","link":"https:\/\/www.alting.com\/en\/income-tax-2015-deductions-for-home-rental\/","title":{"rendered":"INCOME TAX 2015: Deductions for home rental"},"content":{"rendered":"<p>Barcelona, April 21 2016.- The fiscal reform affecting INCOME TAX 2015 has modified the tax benefits for tenants (renters) and landlords (owners). Here are the most important changes:<\/p>\n<p><strong>1.For tenants<\/strong><br \/>\nThe national deduction for renting housing is no longer applicable for those who signed their lease on or after 1 January 2015.<\/p>\n<p>Tenants who signed before the last day of 2014, as long as the lease is still valid and the individual still meets the requirements regarding the maximum income, may deduct:<\/p>\n<ul>\n<li>10.05% of the amount paid with a limit of 9,040 per year for those earning less than 17,707.2 euros.<\/li>\n<li>For those earning between that amount and 24,107.20 euros each year, the deduction decreases progressively, and is no longer applicable for those earning over 24,107.20 euros.<\/li>\n<\/ul>\n<p><strong>2. <\/strong><strong>For landlords<\/strong><br \/>\nThe 100% deduction for tenants under 30 no longer applies.<\/p>\n<p>Now, landlords can only apply one deduction of 60% of the net profit for leasing the home, regardless of the age of the tenants. Interest on loans linked to the home.<\/p>\n<ul>\n<li>Taxes that affect profits or the home: property tax (IBI), cleaning fees, garbage collection, lighting, etc., as long as they are not penalizations.<\/li>\n<li>Costs of formalizing leases and legal defense.<\/li>\n<li>Costs of upkeep and repair (not including those to expand or improve the home): Those carried out regularly in order to keep the home in proper working order, such as paint, stucco or repairing building systems.<\/li>\n<li>Also replacing elements, such as heating, elevators, security doors or other.<\/li>\n<li>Insurance policies (covering civil responsibility, fire, robbery, broken glass or other similar). Services or utilities (power, water, gas, telephone).<\/li>\n<\/ul>\n<p><strong>SOURCES:<\/strong> <em>Alting and Cinco D\u00edas<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Barcelona, April 21 2016.- The fiscal reform affecting INCOME TAX 2015 has modified the tax benefits for tenants (renters) and [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1631,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[321],"tags":[362],"class_list":["post-2469","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-current-events-en","tag-economy-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.3.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>INCOME TAX 2015: Deductions for home rental<\/title>\n<meta name=\"description\" content=\"The fiscal 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