Skip to main content
Form 100. Personal Income Tax Return 2025

10.6.20. For the leasing of empty homes

Amount

500 euros for each of the real estate properties intended for lease.

Requirements and conditions

  • The deduction can be applied by owners or usufructuaries of empty homes.

  • The property must be vacant for at least the year prior to the conclusion of a lease agreement subject to the Urban Leases Act. The calculation of the year will be carried out from date to date, taking as a reference the celebration of the lease agreement and without referring at any time to tax periods.

    A dwelling will be considered empty when it is not inhabited, rented, in use, or involved in economic activities.

  • The contract must have an effective duration of at least three years.

    However, the right to the deduction will not be lost when the contract has a duration of less than three years if said property becomes in a situation of expectation of rental and is again subject to a new housing lease contract within the period of six months from the end of the previous one, provided that the sum of the duration periods of both contracts is at least three years. Nor will the right to the deduction be lost in the event of the taxpayer's death before the 3-year period.

  • The tenant of the dwelling may not be the spouse or the civil partner or a relative, by blood or by affinity, up to and including the third degree, of the taxpayer.

  • The monthly rent for the dwelling, including its annexes, cannot exceed 1,000 euros.

    For these purposes, the monthly price established for the first year of the contract will be taken into account, regardless of whether it may be subsequently updated by some type of reference or coefficient, and without including in that price the supplies, community expenses, insurance, taxes or any other that is passed on under the contract.

  • Each taxpayer may not own more than three homes.

    For these purposes, all dwellings in which the taxpayer has a share, as owner or usufructuary, must be counted, with the exclusion of garages, storage rooms and premises, regardless of whether any of them are intended to meet the taxpayer's housing needs or could be excluded from the scope of application of the deduction.

  • The amount of the deduction will be prorated based on the percentage of ownership interest in the property.

Completion

For each dwelling, it will state:

  • The percentage of participation in the property or in the real right of usufruct.

  • The cadastral reference. If the property has no reference, check the box provided for that purpose.

The program will transfer the data to Annex B.13 of the declaration.