Skip to main content
Practical Manual of Companies 2022.

Rebates applicable to housing rental companies

In box [00576] “Rebates for entities dedicated to housing rentals (Chapter III Title VII LIS )” on page 14 of form 200, Companies that have chosen to apply the special regime for entities dedicated to housing rentals must enter the amount corresponding to the 40 percent bonus (85 percent for tax periods beginning before January 1, 2022) applicable to the part of the full quota that corresponds to the income derived from the rental of homes that meet the requirements to opt for this special regime.

You can consult the particularities of the application of this bonus in Chapter 9 "Special tax regimes (I)" of this Practical Manual.