Home rent when you are the tenant
When the lease on your main home is in your name as tenant, rent uses the exclusive-use percentage at 100% for income tax and 0% VAT. Utilities follow a different formula.
The formula when you pay the rent
You set the percentage of the home used only for the activity. Factura Fácil applies that percentage at 100% as the income-tax expense on the rent. VAT on that home rent stays at 0%. The exclusive-use share you marked is what enters, under that rule.
- Income tax: exclusive-use percentage × 100%.
- VAT: 0%.
- This applies when you are the tenant of your main home.
Utilities, ownership, and premises
Electricity, water, gas and internet follow another formula: home utilities. If you own the home, community fees, IBI, interest and repairs are in ownership costs. Premises are rent on business premises.
Common questions
Can I deduct VAT on home rent?
On your main home, if you are the tenant, the VAT deduction is 0%. Income tax takes your exclusive-use percentage at 100%.
Is it the same percentage as for electricity?
The exclusive-use percentage is the one you save. On rent it applies at 100% for income tax. On utilities, that percentage is multiplied by 30%.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.