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, companies that have opted to apply the special regime for entities dedicated to the leasing of housing must enter the amount corresponding to the 40 percent bonus applicable to the part of the full quota that corresponds to the income derived from the leasing of housing that meets 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.