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Practical Income Manual 2021.

For renting social housing (lessor's deduction)

Regulations: Art. 110-13 Text Recast of the provisions issued by the Autonomous Community of Aragon regarding transferred taxes, approved by Legislative Decree 1/2005, of September 26.

Deduction amount

The 30 per 100 of the part of the full autonomous quota of the Personal Income Tax that corresponds to the returns on the real estate capital of such leases in the terms set forth below. They indicated.

Requirements and other conditions for the application of the deduction

  • That the taxpayer has made one or more homes available to the Government of Aragon, or to any of its entities that are responsible for the management of the Aragon Social Housing Plan.

  • The base of the deduction will be the full regional quota that corresponds to the general liquidable base derived from the net returns on real estate capital reduced in the terms provided for in article 23.2 and 3 of the Law of IRPF (60% reduction for leasing properties used for housing and 30% reduction for income with a generation period of more than two years or obtained in a notoriously irregular manner over time, respectively) corresponding to said homes.