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Form 200. Corporate Income Tax Declaration 2019

7.1.6 Bonuses for entities dedicated to the leasing of housing (Chapter III of Title VII LIS)

These bonuses will be applicable to housing leasing entities, subject to the tax regime regulated in Chapter III of Title VII of the LIS .

  • Bonus percentages : 85 percent.

  • Bonified income : Income derived from the leasing of housing. The income to be subsidized from leasing will be comprised for each dwelling by the total income obtained, less the expenses directly related to obtaining said income and the part of the general expenses that correspond proportionally to said income.

    In the case of homes that have been acquired under financial leasing contracts (Cap. XII of Title VII of the LIS), to calculate the income that is subsidized, the corrections derived from the application of the aforementioned special regime will not be taken into account.

  • Bonus base : The portion of the full quota that corresponds to the subsidized income.