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Practical Manual of Companies 2022.

Entities dedicated to housing rental

In relation to the special regime of the entities dedicated to housing leasing , Law 22/2021, of December 28, on General State Budgets for the year 2022, with effects for the periods taxes that begin on January 1, 2022, reduces the 85 percent bonus percentage applicable to the part of the full tax that corresponds to the income derived from the rental of housing, to 40 percent .