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Practical Guide to Income Tax 2025. Part 2. Autonomous community deductions

For landlords of empty homes

Regulations: Art. 9 bis Consolidated Text of the legal provisions of the Autonomous Community of Extremadura regarding taxes ceded by the State, approved by Legislative Decree 1/2018, of April 10

Amount and maximum limit of the deduction

  • 100 percent of the reduced net return obtained by the lease of homes that have been in disuse.

  • Maximum limit of the deduction: 1,200 euros per taxpayer .

Requirements for applying the deduction

  • That the rented housing is located in Estremadura.

  • That it has been empty and unused for at least one year before the formalization of the contract and is intended to be the habitual residence of the tenant.

    - The minimum period of one year in which the property must be empty will be calculated from date to date, without prejudice to the fact that during part of the previous tax period the property may not have been considered an empty dwelling.

    For these purposes, it will be understood that the dwelling has been empty and in disuse when it has generated imputed real estate income under the terms established in Article 85 of the Law of IRPFABBR.

    The concept of main residence It will comply with the provisions of the twenty-third Additional Provision of the aforementioned Law of IRPFABBR.

    - In the event that the final duration of the lease was lower to 3 years, except for the specified exceptions, among which No This does not include withdrawal by the lessee nor the grounds for termination of the contract by the lessor provided for in the LAU (failure to pay rent, failure to pay the deposit, etc), It would not be considered a primary residence.Therefore, the right to the deduction would be lost, and the amounts already deducted would have to be reimbursed, if applicable, under the terms indicated in the paragraphs below.

  • That the duration of the lease is equal to or greater than three years .

    Clarifications :

    - This requirement is deemed to have been fulfilled the initial duration established in the lease contract was for a period less than the minimum duration of three years (or no duration was stipulated, or it was indeterminate) and with the system of mandatory annual extensions the minimum duration of three years is reached.

    - Requirement is not deemed to have been met if the rental contract does not meet the minimum duration provided for in the regulation, but the same dwelling is put into a situation of expected rental and is again the subject of a new residential lease contract after the end of the previous contract, such that the sum of the duration periods of both lease contracts is at least three years.

    However, if the lease agreement was formalized for a duration of three or more years and the tenant subsequently dies before the end of that period or any of the circumstances provided for in the IRPF regulations occur that do not determine the loss of the status of habitual residence, the above requirement will not be considered unfulfilled.

  • That No to have the property or the usufruct about more than three homesexcluding parking spaces and storage rooms, regardless of the percentage of ownership.

    Clarifications :

    - For the purposes of the limit on the maximum number of dwellings It doesn't matter where they are located.

    - In joint taxation The calculation of the maximum number of dwellings must be done per taxpayer.

  • That the landlords declare in it PIT he performance derived from leasing as real estate capital returns.

    The amount of the deduction will be calculated on the reduced net income obtained from the lease and declared by the taxpayer in his self-assessment, not being applicable if a data verification, limited verification or inspection procedure is initiated that has the objective of verifying the income from real estate capital or the deduction that ends with its regularization.

    In the case of the rental of a dwelling, parking space and storage room, acquired jointly, the deduction should be applied to the entire reduced net income obtained, without excluding from the deduction base the proportional part of the reduced net income that corresponds to the parking space and the storage room.

Important : The requirements indicated must be met at the time of entering into the lease agreement, and the deduction will be applicable as long as they continue to be met.

Loss of the right to deductions made

In case of breach of the requirements Once established, the taxpayer must proceed to regularize the deductions previously made in accordance with the terms established in the current regulations of IRPFABBR.

Important: Once the information necessary for the calculation has been entered by the taxpayers entitled to the deduction, it will be automatically transferred to the section "Additional information to the regional deduction of the Canary Islands for putting homes on the rental market for regular homes, of Cantabria for the rental of empty homes, of Extremadura for landlords of empty homes, of Galicia for the rental of empty homes and of Madrid for the rental of empty homes" of Annex B.13 of the declaration.