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

Amount

When the taxpayer has placed one or more homes at the disposal of the Administration of the Autonomous Community of Aragon, or of any of its entities to which the management of the Social Housing Plan of Aragon is attributed, a deduction of may be applied 30% ##1##

Deduction base

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.

Completion

It will record the sum of the net return on the reduced real estate capital corresponding to the homes transferred to the Social Housing Plan.