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Form 100. Personal Income Tax Declaration 2019

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

When the taxpayer has placed one or more homes at the disposal of the Government of Aragon, or any of its entities that are responsible for the management of the Aragon Social Housing Plan, a deduction of 30% may be applied. in accordance with the following requirements and conditions:

  1. The base of the deduction will be the full autonomous community fee that corresponds to the general liquidable base derived from the net returns on real estate capital less the corresponding reductions for leasing real estate used for housing or the reduction for irregular returns if any.

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


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