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Form 100. Personal Income Tax Return 2025

10.11.21. For the leasing of empty homes

Amount

Taxpayers who own or have usufruct rights to vacant homes may apply a deduction of 500 euros per home.

Requirements and conditions

  1. The properties must be located in Galicia.

  2. The deduction will be applied in the first tax period in which the property is rented out.

  3. The deduction will only apply to the lease of housing that falls on a habitable building whose primary purpose is to satisfy the permanent housing needs of the tenant, provided that:

    1. The property must have been vacant for at least one year prior to the formalization of the housing lease agreement.

      A property will be considered empty when it is not inhabited, rented, in use, or used for economic activities.

    2. The monthly rent for the dwelling, including its annexes, does not exceed 700 euros.

    3. The tenant of the dwelling is not the spouse or a relative, by blood or affinity, up to and including the third degree, of the taxpayer.

    4. The taxpayer is not the owner or usufructuary of more than three dwellings, regardless of where they are located, that can be used for rental, excluding garages and storage rooms and without taking into account their main residence.

  4. The lease must have an effective duration of at least three years.

    The right to the deduction will not be lost if the lease term is less than three years, provided that the dwelling is placed in a situation of expectation of rental and is again subject to a new housing lease agreement within a maximum period of six months from the termination of the previous contract, and that the sum of the duration periods of both lease agreements is equal to or greater than three years.

  5. The amount of the deduction will be prorated according to the percentage of ownership or usufruct.

  6. If the taxpayer cannot apply the deduction in full due to insufficient tax liability, the amount not deducted may be deducted in the following four years until exhausted, provided that the dwelling continues to be rented during that period with the same requirements as section 3, except for that contained in paragraph a.

Completion

For each property, it will reflect the percentage of ownership or usufruct and the cadastral reference. If the property has no reference, check the box provided for that purpose.

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