Rebates applicable to housing rental companies

In box [00576] "Rebates for entities dedicated to housing rentals (Chapter III of Title VII LIS )" on page 14 of form 200 , housing leasing entities, covered by this special regime regulated in Chapter II of Title VII of the LIS, will apply these bonuses in the following terms:

• Bonus percentages :

  85 percent.

• Subsidized income :

  Income derived from the rental of housing. The income to be subsidized derived from the lease will be made up for each home by the full income obtained, reduced by the tax-deductible expenses directly related to obtaining said income and by the part of the general expenses that correspond proportionally to said income.

  In the case of homes that have been acquired under financial lease contracts (Chapter XII of Title VII of the LIS), corrections will not be taken into account to calculate the rent that is subsidized derived from the application of the aforementioned special regime.

• Bonus basis :

  The part of the full fee that corresponds to the subsidized income.