Verified You must apply Tax relief Tax credit

State Rent Tax Deduction (transitional regime)

Deducción estatal por alquiler de vivienda habitual (régimen transitorio)

Paid by Agencia Estatal de Administración Tributaria (AEAT) · 🇪🇸 Spain

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What this pays

The published value, how it is calculated, and whether it is cash or a credit ceiling.

Email and a six-digit code, then €50 a year. No password to forget.

Who qualifies

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The 4 published rules this programme tests you against — age, income, residency, household and the rest.

What this pays and the eligibility rules are part of the paid plan. Checking how much you're owed stays free.

Where this comes from

Desde 1 de enero de 2015 se suprime la deducción por alquiler de la vivienda habitual. No obstante, se establece un régimen transitorio ... Base máxima de la deducción: 9.040 euros anuales, cuando la base imponible sea igual o inferior a 17.707,20 euros anuales.

https://sede.agenciatributaria.gob.es/Sede/vivienda-otros-inmuebles/deduccion-arrendatario-alquiler-vivienda-habitual/deduccion-arrendatario-alquiler-vivienda-habitual.html

A researcher has read this record against the official page.

Last checked against the official page on 5 October 2026

Source: sede.agenciatributaria.gob.es

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Related reading: How to read a grant eligibility rule

Other tax relief support in Spain

Maternity Tax Deduction (working mother) Deducción por maternidad (madre trabajadora) · Agencia Estatal de Administración Tributaria (AEAT) ●●●● Verified Tax Deduction for Large Family / Disabled Dependents Deducción por familia numerosa, ascendiente/descendiente con discapacidad · Agencia Estatal de Administración Tributaria (AEAT) ●●●● Verified

5 more programmes are on the paid plan, with the amount, the rules, the documents and the steps for each.

See plans Run the free check