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Form 100. Personal Income Tax Return 2024

10.10.14. For landlords of empty homes

This deduction is only applicable to taxpayers who died between 10/26/2024 and 11/21/2024.

Amount

Owners or usufructuaries who rent out unused housing may apply a deduction of % of the reduced net income obtained from such rentals, with a maximum of euros per taxpayer.

The deduction amount will be calculated on the reduced net income obtained from the lease and declared by the taxpayer in their self-assessment. It will not apply if a data verification, limited verification, or inspection procedure is initiated to verify the income from real estate capital or the deduction that ends with its adjustment.

Requirements and conditions  

The requirements must be met at the time of entering into the lease agreement, and the deduction will be applicable as long as they continue to be met.

  • That the rented property is located in Extremadura.

  • It must have been empty and unused for at least one year prior to the formalization of the contract and be intended to be the tenant's habitual residence.

    For these purposes, a home will be deemed to have been vacant and unused when it has generated real estate income imputations under the terms provided for in the Personal Income Tax Law.

    The concept of habitual residence will be adjusted to the provisions of the Personal Income Tax Law.

  • That the duration of the lease contract is equal to or greater than three years.

  • That you do not own or have usufruct of more than three homes, regardless of the percentage of ownership.

  • That they declare the income derived from leasing as income from real estate capital in their personal income tax.

In the event of non-compliance with these requirements, the taxpayer must include in the tax return corresponding to the fiscal year in which the non-compliance occurred the portion of the tax that was not paid as a result of the deduction taken, along with the corresponding late payment interest.

If several taxpayers are entitled to the deduction for the same property and for the same tax period, the amount will be prorated according to the percentage of ownership.

Completion

It will record the amount of the reduced net income obtained from the lease. 

The amount of this deduction and the deduction for investments in the rehabilitation of homes in rural areas for rental purposes will be reflected in the other deductions box.