How much is the new rent deduction?

10% of the rent on your main home, on up to €11.630 a year, so a maximum of €1.163 a year.

What's the income limit?

You get the full amount with a taxable income up to €23.007,20. Between €23.007,20 and €33.007,20 it shrinks, and from €33.007,20 you get nothing.

It isn't settled. Some reports say it covers rent paid from 2027, claimed in spring 2028. Others say it applies to 2026 already. It also depends on the decree being validated.

Can I combine it with my region's rent deduction?

Reports say yes. It's a state deduction, separate from regional ones, which have their own conditions.

Does it apply everywhere in Spain?

Everywhere except the Basque Country and Navarra, which have their own income tax.

The new rent deduction of up to €1.163: who gets it, how much, and what's still unclear

By Jon Frankena · Updated 12 October 2026Also in Castellano · Català

Short answer

Royal Decree-law 29/2026 adds a state income tax (IRPF) deduction for tenants: 10% of the rent you pay on your main home, on up to €11.630 a year, so at most €1.163. You get the full amount if your taxable income is up to €23.007,20. Above that it shrinks, and at €33.007,20 it's gone. Two things are still open: reports disagree on whether it starts with rent paid in 2026 or in 2027, and the decree still has to be validated by the Diputación Permanente, or the deduction falls with it.

Spain dropped its state deduction for renters in 2015. The housing decree in force since 8 October brings one back. Here's how it works, with the numbers, and what isn't settled yet.

How much you can get

The deduction is 10% of the rent you pay for your main home.
The most rent that counts is €11.630 a year (about €969 a month), so the most you can get back is €1.163 a year.
The income test is your taxable income (the base imponible on your return), not your gross salary.

Your taxable income	The most rent that counts	The most you get back
Up to €23.007,20	€11.630	€1.163
€25.000	€9.312	€931
€28.000	€5.823	€582
€30.000	€3.497	€350
€33.007,20 or more	€0	€0

Our calculation from the decree's formula: between €23.007,20 and €33.007,20, the €11.630 limit goes down by 1,163 times the amount your taxable income is over €23.007,20.

Two examples

Taxable income €20.000, rent €900 a month. You pay €10.800 a year. That's under the €11.630 limit, so you deduct 10% of €10.800: €1.080.

Taxable income €28.000, rent €1.000 a month. You're €4.992,80 over €23.007,20. Multiply by 1,163 and the limit drops by €5.806,63, to €5.823,37. You pay €12.000 a year, but only €5.823,37 counts, so you deduct €582,34.

Who qualifies

You rent your main home, the place you actually live.
Your taxable income is under €33.007,20.
You don't own another home nearby. For at least half the year, neither you nor anyone in your family unit can own, or have the use of, another home less than 50 km from the one you rent, unless a court or official decision stops you living in it.
You don't live in the Basque Country or Navarra, which run their own income tax.

It's a state deduction. Reports say it adds to, rather than replaces, the rent deductions many regions already have, such as those in Catalonia, Madrid or Valencia, each with its own limits. Check your region's rules too.

What's still unclear

When it starts. Reports disagree. Some say it covers rent paid from 1 January 2027, so you'd first claim it on the return you file in spring 2028. Others say it applies already to 2026, so you could claim it next spring. We couldn't settle it from the BOE text, and we'll update this when it's clear.

Whether it survives. It's in a decree-law, which the Diputación Permanente (the standing committee of Congress, with the Cortes dissolved for the 29 November election) has 30 days to validate. If it isn't validated, the decree lapses and the deduction goes with it. The government's first version of these decrees, with the same deduction, was voted down on 2 October.

The paperwork. The decree doesn't spell out, as far as we could see, what proof you'll need. Keep your contract and proof of every payment, ideally by bank transfer.

If you rent

Work out your number with the table above. If your taxable income is well under €23.007,20 and your rent is over €969 a month, you're at the €1.163 maximum.
Pay by transfer, not cash, and keep the receipts.
Check your region's deduction as well, which is separate.
The rest of the decree gives tenants a 2% cap on rent rises until the end of 2027 and an extra extension for contracts ending before 2029. It's all in our guide to the decrees, and what happened to rental supply is in our piece on the listings drop.

Questions

How much is the new rent deduction?: 10% of the rent on your main home, on up to €11.630 a year, so a maximum of €1.163 a year.
What's the income limit?: You get the full amount with a taxable income up to €23.007,20. Between €23.007,20 and €33.007,20 it shrinks, and from €33.007,20 you get nothing.
When can I claim it?: It isn't settled. Some reports say it covers rent paid from 2027, claimed in spring 2028. Others say it applies to 2026 already. It also depends on the decree being validated.
Can I combine it with my region's rent deduction?: Reports say yes. It's a state deduction, separate from regional ones, which have their own conditions.
Does it apply everywhere in Spain?: Everywhere except the Basque Country and Navarra, which have their own income tax.

Sources

All guides & news

The new rent deduction of up to €1.163: who gets it, how much, and what's still unclear

By Jon Frankena · Updated 12 October 2026Also in Castellano · Català

Short answer

Spain dropped its state deduction for renters in 2015. The housing decree in force since 8 October brings one back. Here's how it works, with the numbers, and what isn't settled yet.

How much you can get

The deduction is 10% of the rent you pay for your main home.
The most rent that counts is €11.630 a year (about €969 a month), so the most you can get back is €1.163 a year.
The income test is your taxable income (the base imponible on your return), not your gross salary.

Your taxable income	The most rent that counts	The most you get back
Up to €23.007,20	€11.630	€1.163
€25.000	€9.312	€931
€28.000	€5.823	€582
€30.000	€3.497	€350
€33.007,20 or more	€0	€0

Our calculation from the decree's formula: between €23.007,20 and €33.007,20, the €11.630 limit goes down by 1,163 times the amount your taxable income is over €23.007,20.

Two examples

Taxable income €20.000, rent €900 a month. You pay €10.800 a year. That's under the €11.630 limit, so you deduct 10% of €10.800: €1.080.

Who qualifies

You rent your main home, the place you actually live.
Your taxable income is under €33.007,20.
You don't own another home nearby. For at least half the year, neither you nor anyone in your family unit can own, or have the use of, another home less than 50 km from the one you rent, unless a court or official decision stops you living in it.
You don't live in the Basque Country or Navarra, which run their own income tax.

What's still unclear

The paperwork. The decree doesn't spell out, as far as we could see, what proof you'll need. Keep your contract and proof of every payment, ideally by bank transfer.

If you rent

Work out your number with the table above. If your taxable income is well under €23.007,20 and your rent is over €969 a month, you're at the €1.163 maximum.
Pay by transfer, not cash, and keep the receipts.
Check your region's deduction as well, which is separate.
The rest of the decree gives tenants a 2% cap on rent rises until the end of 2027 and an extra extension for contracts ending before 2029. It's all in our guide to the decrees, and what happened to rental supply is in our piece on the listings drop.

Questions

How much is the new rent deduction?: 10% of the rent on your main home, on up to €11.630 a year, so a maximum of €1.163 a year.
What's the income limit?: You get the full amount with a taxable income up to €23.007,20. Between €23.007,20 and €33.007,20 it shrinks, and from €33.007,20 you get nothing.
When can I claim it?: It isn't settled. Some reports say it covers rent paid from 2027, claimed in spring 2028. Others say it applies to 2026 already. It also depends on the decree being validated.
Can I combine it with my region's rent deduction?: Reports say yes. It's a state deduction, separate from regional ones, which have their own conditions.
Does it apply everywhere in Spain?: Everywhere except the Basque Country and Navarra, which have their own income tax.

Sources

All guides & news