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Practical manual for Income Tax 2024. Part 2. Autonomous community deductions

For renting social housing (lessor's deduction)

Regulations: Art. 110-13 Text Consolidated 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 autonomous full quota part of the PIT corresponding 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 of the deduction will be the autonomous full quota corresponding to the general taxable base derived from net income from real estate capital reduced in the terms provided for in article 23.2 and 3 of the Law of PIT (90, 70, 60 or 50 percent reduction, as the case may be, for the leasing of properties used as 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.