Rebates applicable to housing rental companies

In box [00576] "Bonuses for entities dedicated to the leasing of homes (Chapter III Title VII LIS )" on page 14 of form 200, companies that have opted to apply the special regime for entities dedicated to the leasing of homes 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 leasing 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.