Returns on capital assets

The attributable net income will be determined by the difference between the full income and the expenses necessary to obtain the same, including the depreciation of the property and the other assets transferred with it, without applying:

• The reduction of 60 percent on the positive net returns derived from the leasing of properties intended for housing referred to in article 23.2 of the Law of Personal Income Tax

• The reduction of 30 percent on returns with a generation period of more than two years, as well as on those classified by regulation as obtained in a notoriously irregular manner over time when, in both cases, are charged in a single tax period and the amount of net income to which the reduction is applied does not exceed 300,000 euros per year. Reduction contemplated in article 23.3 of the Personal Income Tax Law

They will be the members of the entity under the income attribution regime who are taxpayers