10.6.13. For lease agreements for homes in areas at risk of depopulation (lessor)
This deduction is only applicable to taxpayers who died before December 31, 2021.
Amount
Lessors will be able to deduct 50% of the full autonomous community fee that corresponds to the liquidable base derived from the reduced net returns on real estate capital.
Limit
600 euros per year.
Requirements
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That leasing does not constitute an economic activity for the lessor.
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That the lease falls on a home that constitutes or will constitute the tenant's habitual residence.
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That the home is located in a rural area at risk of depopulation. Those municipalities or town councils that meet any of the following objective criteria are considered as such:
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Population less than 2,000 inhabitants.
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Population density less than 12.5 inhabitants per square kilometer.
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Aging rate greater than 30%.
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Municipalities of Rural Areas of Cantabria at Risk of Depopulation for Fiscal Year 2021
- 39003 Anievas
- 39004 Arenas de Iguña
- 39005 Argoños
- 39007 Arredondo
- 39010 Bárcena de Pie de Concha
- 39011 Bareyo
- 39013 Liebana Cabezón
- 39014 Cabuérniga
- 39015 Camaleno
- 39017 Campoo de Yuso
- 39021 Cieza
- 39022 Cillorigo de Liébana
- 39029 Escalante
- 39031 Basket Bundles
- 39032 Brotherhood of Campoo de Suso
- 39033 Blacksmiths
- 39034 Lamason
- 39036 Reading
- 39038 Clean
- 39039 Luna
- 39045 Miera
- 39046 Molledo
- 39049 Peñarrubia
- 39050 Pesaguero
- 39051 Fishing
- 39053 Polations
- 39055 Pots
- 39058 Rasines
- 39059 Reinosa
- 39063 Rionansa
- 39064 Riotuerto
- 39065 Rozas de Valdearroyo (Las)
- 39066 Ruente
- 39067 Ruesga
- 39068 Ruiloba
- 39070 San Miguel de Aguayo
- 39071 San Pedro del Romeral
- 39072 San Roque de Riomiera
- 39077 Santiurde de Reinosa
- 39078 Santiurde de Toranzo
- 39081 Saro
- 39082 Selaya
- 39083 Soba
- 39084 Solorzano
- 39086 Gorse (Los)
- 39088 Tresviso
- 39089 Tudanca
- 39090 Udays
- 39092 Valdeolea
- 39093 Valdeprado del Río
- 39094 Valderredible
- 39096 Vega de Liébana
- 39097 Vega de Pas
- 39098 Villacarriedo
- 39100 Villafufre
- 39101 Villaverde Valley
Completion
It will reflect the amount of the net income from the reduced real estate capital corresponding to the home that gives rise to the right to the deduction (box 0154).