10.2.12. For renting social housing (lessor's deduction)

When the taxpayer has made one or more homes available to the Government of Aragon, or to one of its entities to which the management of the Aragon Social Housing Plan is attributed, a deduction of 30% may be applied in accordance with the following requirements and conditions:

1. The basis for the deduction will be the autonomous full quota that corresponds to the general taxable base derived from the net income from real estate capital less the corresponding reductions for leasing real estate used as housing or the reduction for irregular income, if applicable.

2. The deposit of the security deposit corresponding to the lease must be formalized before the competent body in matters of leasing of the Autonomous Community of Aragon, within the period established by Law 10/1992, of November 4, on the security deposit for urban leases and in certain supply contracts, or the regulations in force at any given time.

Completion

The sum of the reduced net real estate capital yield corresponding to the homes transferred to the Social Housing Plan will be entered.