Income tax rent deduction in Spain in 2026
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Enter your taxable base and the rent you pay in a year: we apply the new article 68.6 of the Income Tax Act.
State rent deduction
€780
10% of €7,800 (maximum base €11,630), art. 68.6 of the Income Tax Act.
| Maximum base for your income | €11,630 |
| Rent that counts | €7,800 |
| Highest possible deduction | €1,163 |
Added by Real Decreto-ley 29/2026, in force since 8 October 2026 and awaiting validation by Congress. Regional deductions are separate.
Prepared by Radif Partners · Method · Rules read in the BOE and the regional gazettes on 26 October 2026
Since 8 October 2026 there is once again a national income tax deduction for renting your main home in Spain, which had disappeared for leases signed from 2015. Real Decreto-ley 29/2026, published in the Official Gazette on 7 October 2026, brings it back: tenants can take 10% of the rent they pay off their tax bill if their taxable base is below 33,007.2 euros. The deduction base is capped at 11,630 euros a year, so the highest deduction is 1,163 euros, and that ceiling tapers gradually between 23,007.2 and 33,007.2 euros of taxable base. It does not apply if you own another home within 50 kilometres. It is a royal decree-law: Congress must validate it within 30 working days, and its predecessor, Real Decreto-ley 26/2026, was repealed. It can be combined with the Bono Alquiler Joven.
What the new article 68.6 says
Real Decreto-ley 29/2026 adds a section 6 to article 68 of the Income Tax Act: taxpayers with a taxable base below €33,007 may deduct 10% of the amounts paid in the year to rent their main home. The maximum base is €11,630 a year if the taxable base does not exceed €23,007. Between that figure and €33,007, the maximum base is €11,630 minus 1.163 times whatever you earn above €23,007. With a €28,000 taxable base, the maximum base falls to €5,823.
| Taxable base | Maximum base | Highest deduction |
|---|---|---|
| €15,000 | €11,630 | €1,163 |
| €23,000 | €11,630 | €1,163 |
| €26,000 | €8,149 | €815 |
| €29,000 | €4,660 | €466 |
| €32,000 | €1,171 | €117 |
| €34,000 | €0 | €0 |
The legal status, plainly
A royal decree-law comes into force on publication, but Congress has 30 working days to validate or reject it. Its predecessor, Real Decreto-ley 26/2026, was repealed on 2 October 2026. Real Decreto-ley 29/2026 states that it applies from its entry into force, on 8 October 2026; which part of 2026 rent can be deducted will be set out by the Tax Agency for the tax return campaign. If the decree lapses, this page will say so.
If you also receive rent aid
Do you have to file a return?
Yes
| Capital gain to declare | €3,000 |
| Form 100 box | 0303 |
| Withholding | €0 |
| Approximate tax cost | €570 |
The practical requirements
It must be your main home, with a lease in your name, and you cannot own another home within 50 kilometres. If you share the lease, each tenant deducts what they pay. People who signed their lease before 2015 and already used the old deduction keep their transitional regime. Regional rent deductions, which almost every region has, are separate and can be added if you meet their conditions.
Start keeping your records now: the lease, the receipts or bank transfers for each month and the landlord's tax number, which the return will ask for to identify the home. If the landlord does not declare the rent, the Tax Agency will spot it when it cross-checks data, but that does not take the deduction away from you if you pay through a bank.