10,5,24 For leases at prices with social sustainability, lessor
Taxpayers who obtain income from the property capital for renting homes, when their destination is that of the lessee's habitual residence, can deduct 10% of these incomes, provided that they correspond to leases paid at prices with social sustainability.
- The annualised income cannot exceed 30% of the general tax base and the tenant's savings for the purposes of Personal Income Tax.
- The annualised income derived from the return on the property by the lessee may not exceed 10% of the cadastral value of the property.
- The sum of the general tax base and the savings base is not greater than 24,000 euros.
- The lessee or sub-lessee of the immovable property or the real right that lies with it, is not the spouse or a relative of the taxpayer, including the related party, up to the third degree inclusive.
- The lessor is up to date with its tax obligations and indicates the cadastral reference number of the leased asset in its personal income tax returns to the lessee.
The lessor's or lessors'tax ID number, the property's land registry reference number, and the amounts paid for the lease must be filled in Annex B8. The program will transfer these details from the aforementioned annex to the deduction box.