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Form 100. Personal Income Tax Return 2025

10.10.14. For landlords of empty homes

Amount

Owners or usufructuaries who rent out homes that have been unused may apply a deduction of 100% of the reduced net return obtained from said leases, with a maximum of 1,200 euros per taxpayer.

The deduction amount will be calculated on the reduced net income obtained from the lease and declared by the taxpayer in their self-assessment. It will not apply if a data verification, limited verification, or inspection procedure is initiated to verify the income from real estate capital or the deduction that ends with its adjustment.

Requirements and conditions

The requirements indicated below must be met at the time of entering into the lease agreement, and the deduction will be applicable during the term of the agreement as long as the same requirements continue to be met.

  • That the rented property is located in Extremadura.

  • That the dwelling has been empty and unused for at least one year before the formalization of the contract and is intended to be the tenant's main residence.

    For these purposes, a home will be deemed to have been vacant and unused when it has generated real estate income imputations under the terms provided for in the Personal Income Tax Law.

    The concept of habitual residence will be adjusted to the provisions of the Personal Income Tax Law.

  • That the duration of the lease contract is equal to or greater than three years.

    This requirement is considered fulfilled when the initial duration established in the lease agreement was for a period shorter than the minimum duration of three years (or no duration period was stipulated, or it was indeterminate) and with the system of mandatory annual extensions the aforementioned minimum duration of three years is reached.

    This requirement will not be considered unfulfilled when the lease agreement has been formalized for a duration of three or more years and the tenant subsequently dies before the term expires or any of the cases provided for in the IRPF regulations that do not determine the loss of the status of habitual residence occur.

  • That one does not own or have usufruct rights over more than three dwellings, excluding garage spaces and storage rooms, regardless of the percentage of ownership.

  • That the income derived from the lease be declared in the Personal Income Tax (IRPF) as income from real estate capital.

    In the event that the rented property includes a storage room and a parking space acquired jointly, the proportional part of the reduced net income corresponding to said assets will not be excluded from the deduction base.

In case of non-compliance with these requirements, the taxpayer must proceed to regularize the deductions previously made in accordance with the terms established in the current Personal Income Tax regulations.

Completion

It will state the amount of the reduced net income obtained from the lease and the cadastral reference. If the property does not have a cadastral reference, check the box provided for that purpose.

The data will be transferred by the program to Annex B.13 of the declaration.