Rebates applicable to housing rental companies

In box [00576] "Bonuses for entities dedicated to the leasing of housing (Chapter III 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.

• Bonified income :

  Income derived from the leasing of housing. The income to be subsidized from leasing will be comprised for each dwelling by the total income obtained, less the tax-deductible expenses directly related to obtaining said income and the part of the general expenses that correspond proportionally to said income.

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

• Bonus base :

  The portion of the full quota that corresponds to the subsidized income.