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Form 100. Personal Income Tax Return 2021

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

Landlords will be able to deduct 50% of the full regional tax corresponding to the taxable base derived from reduced net income from real estate capital.

Limit

600 euros per year.

Requirements

  • That the leasing does not constitute an economic activity for the lessor.

  • That the lease relates to a dwelling that constitutes or will constitute the habitual residence of the tenant.

  • That the home is located in a rural area at risk of depopulation. Municipalities or town councils that meet any of the following objective criteria are considered as such:

    • Population less than 2,000 inhabitants.

    • Population density less than 12.5 inhabitants per square kilometer.

    • Aging rate greater than 30%.

Municipalities in Rural Areas of Cantabria at Risk of Depopulation for the Year 2021

  1. 39003 Anievas
  2. 39004 Iguña Sands
  3. 39005 Argonos
  4. 39007 Arredondo
  5. 39010 Barcena de Pie de Concha
  6. 39011 Bareyo
  7. 39013 Cabezon de Liébana
  8. 39014 Cabuerniga
  9. 39015 Camaleno
  10. 39017 Yuso Field
  11. 39021 Cieza
  12. 39022 Cillorigo de Liébana
  13. 39029 Escalante
  14. 39031 Basket Bundles
  15. 39032 Brotherhood of Campoo de Suso
  16. 39033 Ironworks
  17. 39034 Lamason
  18. 39036 Liendo
  19. 39038 Clean
  20. 39039 Luena
  21. 39045 Miera
  22. 39046 Molledo
  23. 39049 Peñarrubia
  24. 39050 Pesaguero
  25. 39051 Fishing
  26. 39053 Polations
  27. 39055 Pots
  28. 39058 Rasines
  29. 39059 Reinosa
  30. 39063 Rionansa
  31. 39064 Riotuerto
  32. 39065 Rozas de Valdearroyo (Las)
  33. 39066 Ruente
  34. 39067 Ruesga
  35. 39068 Ruiloba
  36. 39070 San Miguel de Aguayo
  37. 39071 San Pedro del Romeral
  38. 39072 San Roque de Riomiera
  39. 39077 Santiurde de Reinosa
  40. 39078 Santiurde de Toranzo
  41. 39081 Saro
  42. 39082 Selaya
  43. 39083 Soba
  44. 39084 Solorzano
  45. 39086 Gorse (The)
  46. 39088 Tresviso
  47. 39089 Tudanca
  48. 39090 Units
  49. 39092 Valdeolea
  50. 39093 Valdeprado del Rio
  51. 39094 Valderredible
  52. 39096 Vega de Liébana
  53. 39097 Vega de Pas
  54. 39098 Villacarriedo
  55. 39100 Villafufre
  56. 39101 Villaverde Valley

Completion

It will reflect the amount of the reduced net income from real estate capital corresponding to the home that gives rise to the right to the deduction (box 0154).