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

For the leasing of empty homes

Regulations: Art. 5. Twenty-three Text Consolidated text of the legal provisions of the Autonomous Community of Galicia regarding taxes ceded by the State, approved by Legislative Decree 1/2011, of July 28

Amount of deduction

500 euros for each of the properties intended for housing rental.

Temporal scope of application of the deduction

The deduction is applicable in the first tax period in which the property is put up for rent.

Requirements and other conditions for the application of the deduction

  • The deduction is applicable to properties located in Galicia in which the housing lease provided for in article 2 of Law 29/1994, of November 24, on Urban Leases.

  • Real estate must carry empty for at least one year prior to the formalization of the lease agreement.

    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.

    A property will be considered empty when it is not inhabited, rented, in use, or used for economic activities.

  • He contract lease agreement must have a effective duration of at least three years.

    This requirement is considered fulfilled when the initial duration established in the lease agreement was for a period shorter than the minimum duration of three years (or no duration period was stipulated or it was indeterminate) and with the system of mandatory annual extensions the minimum duration of three years is reached.

    However, the right to the deduction will not be lost if the lease agreement has a duration of less than three years when said property becomes subject to a rental expectation and is again subject to a new housing lease agreement within six months from the termination of the previous contract, provided that the sum of the duration periods of both lease agreements is equal to or greater than three years.

  • The tenant of the house It cannot be the spouse or a relative, by blood or by affinity, up to and including the third degree, of the taxpayer.

  • He monthly price of renting the home, including its annexes, It cannot exceed 700 euros.

    He monthly rent price It refers to the monthly rent initially agreed upon in the contract between the taxpayer and the tenant, without taking into account the annual updates provided for in the clauses of the same.

  • Only taxpayers who are owners or usufructuaries of a property may apply this deduction maximum of three dwellingsRegardless of where they are located, that can be used for rental, excluding garages and storage rooms and without taking into account their main residence.

    Clarifications :

    - It will be ensured that the property has the status of a dwelling and regardless of the percentage of participation of the taxpayer, owner or usufructuary.

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

  • The amount of the deduction is will prorate depending on the percentage of participation in the full ownership or in it usufruct of the property.

Outstanding balances to be applied

The application of the deduction may not result in a negative regional tax liability.

This application will take place, provided there is sufficient regional tax liability, once the regional portion of the state deductions and the rest of the regional deductions for the year have been applied.

If, as a result, the taxpayer is unable to apply the deduction in full,The amount not deducted can be taken in the following four tax years. until their exhaustion, provided that the dwelling continues to be rented during that period with the same requirements mentioned above, except for the requirement that they must have been empty for at least one year prior to the formalization of the lease agreement.

If the taxpayer is entitled, in the same tax period, to this deduction and to the deduction "For expenses derived from the adaptation of an empty property for rental as a dwelling", the one whose amount is lower will be applied first and then the remaining amount until the total of the regional quota is reached.

Important : Once the information necessary for its 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 main residences, of Cantabria for the rental of empty homes, of Extremadura for landlords of empty homes, of Galicia for the rental of empty homes and Madrid for the rental of empty homes" of Annex B.13 of the declaration.