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

Amount

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

Deduction base

The basis for the deduction will be the autonomous full quota that corresponds to the general taxable base derived from the net income from real estate capital less the corresponding reductions for leasing real estate used as housing or the reduction for irregular income, if applicable.

Completion

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