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Practical Handbook for Companies 2021

Rebates applicable to housing rental companies

In the box [00576] "Allowances for entities dedicated to the rental of dwellings (Chapter III Title VII LIS)" on page 14 of form 200, entities renting dwellings, covered by this special regime regulated in Chapter II of Title VII of the LIS, shall apply these allowances in the following terms:

  • Bonus percentages:

    85 per cent.

  • Subsidised income:

    Rents derived from the leasing of dwellings.The rent to be subsidised for each dwelling will be made up of the full income obtained, minus the tax deductible expenses directly related to the obtaining of said income and the part of the general expenses that correspond proportionally to said income.

    In the case of dwellings that have been acquired by virtue of 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 when calculating the rent to be subsidised.

  • Basis for the bonus:

    The share of the full quota corresponding to the annuities.