Rebates applicable to housing rental companies

In box 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 applicable to the part of the full quota that corresponds to the income derived from the rental of housing that complies with the requirements required 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.