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

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

• Bonus percentages : 85 percent.

• Subsidized income : Income derived from the rental of housing. The rent to be subsidized derived from the lease will be made up for each home by the full income obtained, reduced by the expenses directly related to obtaining said income and by 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 basis : The part of the full fee that corresponds to the subsidized income.