Social housing rents deductible by the IRS – what the tax authorities say

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The AT explains that 30% of rental costs can be deducted from the tax payable, up to a limit of 586 euros.

Social housing rents can also be deducted from the IRS up to a limit of 586 euros, according to a clarification issued by the Tax Authority (AT). If the amounts do not appear automatically on the tax return, tenants must fill in annex H of the IRS model 3 tax return.

” Lease contracts for urban buildings belonging to local authorities, entered into under the supported rent regime […] fall under the legal regime enshrined in the New Urban Lease Regime (NRAU) and, under these terms, the value of 30% of their rent may be deducted from the respective tenant’s IRS, up to a limit of 586 euros,” says the tax authorities.

The binding information released by the AT follows a question sent in by a taxpayer, namely about the possibility of entering social housing rents “in the e-invoice Portal, for the purposes of deducting expenses from the IRS”, since “receipts for these rents are not registered” in that Portal.

In this way, the tax office explains, “consequently, since the receipt for the rents has not been collected on the Finance Portal, the applicant has the possibility of including them in Annex H of the IRS model 3 declaration”.

It should be remembered that the IRS campaign started on April 1st and the deadline for submitting tax returns is June 30th.

Hervé Hubert
Hervé Hubert
Hervé Hubert is a 55-year-old writer and journalist based in Porto, Portugal. Born in France, he brings a unique blend of French and Portuguese perspectives to his work. Education Hervé studied Journalism and Literature at the University of Lyon in France. After completing his studies, he gained valuable experience working with various French media outlets (Portugal France also). Career He worked for several years as a journalist in France before making the move to Portugal. In Porto, he joined the Portugal Pulse team as a staff writer. Skills Hervé specializes in storytelling, investigative journalism, and cultural commentary. He has a flair for capturing complex issues in a relatable way. Personal Life He currently resides in Porto and enjoys the city's rich culture, from Fado music to Francesinha cuisine. Hervé continues to maintain strong ties to his French heritage, often traveling back to France for family visits and cultural exploration. With his unique background and diverse skill set, Hervé Hubert adds a layered, multicultural lens to every story he covers.

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