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Practical manual for Income Tax 2022.

For renting social housing (lessor's deduction)

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

Amount of deduction

He 30 percent of the regional portion of the full quota IRPFABBR that corresponds to the returns on real estate capital from such leases under the terms indicated below.

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 one of its entities to which the management of the Aragon Social Housing Plan is attributed.

  • The basis for the deduction will be the regional tax liability corresponding to the general taxable base derived from net income from real estate capital reduced under the terms provided for in article 23.2 and 3 of the Law of IRPFABBR (60 percent reduction for the rental of properties intended for housing and 30 percent 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.