合租住房租金支出扣除应如何操作-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	合租住房租金支出扣除应如何操作
释义	法律分析：纳税人本人或者配偶单独或者共同使用商业银行或者住房公积金个人住房贷款为本人或者其配偶购买中国境内住房，发生的首套住房贷款利息支出。住房租金支出由签订租赁合同的承租人扣除。法律依据：《个人所得税专项附加扣除暂行办法》第十九条住房租金支出由签订租赁合同的承租人扣除。因此，合租租房的个人，若都与出租方签署了规范租房合同，可根据租金定额标准各自扣除。
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