How and when rent can be deducted from taxes

For all those who rent an apartment, there are interesting news. In fact, there are cases in which it is possible to deduct the rent in the tax return. Therefore, in this article we will see how and when rent can be deducted from taxes. First of all, it should be noted that the deduction is possible only if certain requirements are met. The rationale of the measure is based on the awareness that the expenditure incurred by families for the rental of the house greatly affects the family budget. Therefore, considering that the right to housing is part of the primary needs of the individual, it is expected that at least a part of the related costs must be able to be taxed.

Conditions for the deduction of the rent

Therefore, to answer the question: “how and when can rents be deducted from taxes”, we need to focus on the conditions for accessing the benefit. In particular, l’art. 16, D.P.R. 917/1986 provides for the possibility of obtaining a deduction for the rent when completing the tax return. To be able to take advantage of this tax benefit, however, certain limits and conditions must be respected. First of all, the tax advantage must be reported, for employees who present the model 730, within part E. Instead, for self-employed workers who present the Unique model, in the RP framework. The deduction of the rent varies according to the type of lease and the purpose for which it is stipulated. Necessary requirement to obtain the deduction of the rent is the existence of a registered lease.

Therefore, no advantage will be given to those who make an illegal contract. Furthermore, the property must be leased, for the following purposes: a) main residence; b) accommodation for off-site workers. c) accommodation for university students. In addition, the deduction is only for particular types of rental contract. That is, it must be a: free rent contract; contract with a conventional fee; contracts stipulated by young people aged between 20 and 30; contract for tenants of social housing; contracts entered into by employees due to the transfer for work reasons.


Among the various types of contract, the most widespread is the one made with the aim of using the property as a main residence. But how much is recovered thanks to this deduction? In this case it is possible to access a deduction equal, overall, to a maximum of:

A) € 300, if the total income does not exceed € 15,493.71;

B) € 150, if the total income exceeds € 15,493.71 but not € 30,987.41. On a practical level, consider that to access the benefit it is necessary to keep the contract registered lease. Furthermore, a self-certification is required in which the use of the house as main residence is declared (in this case) or what the purpose of the lease is.

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