10.14.12. For renting housing to young people (landlord deduction)

Taxpayers will be able to deduct 100 euros for each of the homes rented to young people through the La Rioja government's rental pool.

The one-off deduction of 100 euros per dwelling will be prorated according to the same percentage as the ownership. In the case of usufruct, it will be the usufructuary who can apply the deduction.

Requirements:

- That they are owners of the homes and sign, during the year, one or more home rental contracts.

- The lease must necessarily be made through the rental housing pool of the La Rioja government.

- Tenants must be taxpayers who have not reached 36 years of age by the end date of the tax period (generally December 31). If there are several tenants in the contract, it will be sufficient that one of them meets the age requirement.

Completion

For each dwelling, you must indicate the percentage of ownership. If you have more than 4 rented properties in the year, meeting the requirements, you must indicate the accumulated percentage of the following properties.