If you’re looking around looking for your rent receipts on E-Fatura, you won’t find them. See then how you can deduct this expense at the IRS.
If you go around in Portal E-Fatura looking for rents and does not find it, know that it is not a unique case. The truth is that these expenses do not appear on the Portal. Although the “Housing” category is available on the E-Fatura portal, you will probably find the indication that “you have no registered expenses for this sector”. But it is no cause for alarm.
Every year, those who pay rent on the house can deduct 15% of this expense to the IRS, up to a limit of 502 euros (800 euros for taxpayers with lower incomes). Those who moved to the interior of the country, and rented a house there, can deduct up to thousand euros for a period of three years, the first being the year in which the contract was concluded.
But contrary to what happens with other expenses deductible by the IRS, income is not included in the E-Fatura. For these expenses the procedure is different.
Why don’t incomes appear in the E-Fatura?
As its name indicates, what we validate in E-Fatura are invoices. Other expenses that do not generate invoices, but receipts, enter the system in another way. This is what happens, for example, with mortgage interest, user fees, tuition fees and charges for homes that are public entities. And, as you might have guessed, the same goes for rent receipts.
Also you are not supposed to enter these expenses manually, as it does when an invoice is not communicated by the merchant. In this case, the amounts paid in rent are communicated to Finance by the landlordbut in another way.
Therefore, only in marchwhen the calculation of the collection deductions is concluded by the Tax Authority (AT), it will be able to confirm, on the Finance Portal (and not on the E-invoice)if these expenses were properly communicated and if the amounts are correct.
You can also access receipts issued by the landlord at any time through the Finance Portal.
How to check rent receipts?
Since 2015, landlords must issue electronic rent receipts. To consult them, access the Finance Portal and, at the top of the page, click on “Citizens”. Then, in the left side menu, click on “Services” and scroll through the list until you find the option “lease“. Under “Income receipts” select “Consult receipts”. On the next screen, click on “renter“.
If you include your e-mail address in the personal data on the Finance Portal, the Tax Authority will also send you a message whenever the receipt is issued.
However, there are three situations in which landlords are exempt from issuing electronic rent receipts:
- If they are aged 65 or over (in this case they will have to submit an income tax return by the end of January of the following year – Model 44);
- If they receive less than 886.4 euros in rent per year (twice the Social Support Index) and are not obliged to have an email box;
- If the rents are related to contracts covered by the Rural Leasing Regime.
In these cases, tenants should retain paper receipts until they confirm collection deductions and keep them on file for at least one year in case there are any disputed issues.
If they are not included in the “Housing Expenses” category in the E-Fatura, then how can rent expenses be consulted?
After the deadline for validating invoices has elapsed, Finance has until March 15th to make available, on its personal page of the Finance Portal, the amounts of deductions from calculated collection.
Within this page, the various categories of expenses that entitle the IRS to be deducted will appear. It is in the category “Charges with real estate“, which will find the total amount supported in rents, as well as the amount that you will be able to deduct with this expense. To access the itemized information, simply click on “See details”.
If everything is correct, then you don’t need to do anything else. If you do not agree with the values of deductions from the collection determined by the AT, you can submit a complaint to this entity until March 31.
Article originally published in July 2019. Last updated in January 2023.