B. Deduction for the lessor

Note: This deduction is not applicable in the case of taxpayers who died before December 31, 2020.

Amount and limit of the deduction

50% of the autonomous integral quota that corresponds to the taxable base derived from the net income from real estate capital reduced by the reduction for leasing of properties used as housing and, where applicable, by the reduction for income with a generation period of more than two years or obtained in a notoriously irregular manner over time, in the terms provided for in sections 2 and 3 of article 23 of the Personal Income Tax Law , respectively.

See Chapter of this Manual dedicated to "Real estate capital returns".
The maximum amount of the deduction may not exceed:
- - 600 euros annually in individual taxation and
- - 1,200 euros in joint taxation

That the rented property is located in rural area at risk of depopulation .
It understood that this requirement met in those municipalities or town councils in which any of the following objective criteria are met:
1. Population less than 2,000 inhabitants.
2. Population density less than 12.5 inhabitants per square kilometer.
3. Aging rate greater than 30 percent.
For these purposes, Order HAC /02/2020, of February 3, which approves the list of municipalities that have the status of Rural Zone of Cantabria at Risk of Depopulation for the year 2020, must be taken into account.
That the rented property constitutes or will constitute the habitual residence of the tenant .

The concept of habitual residence will be the one established by the twenty-third Additional Provision of the Personal Income Tax Law and article 41 bis of its Regulations.
That the leasing does not constitute an economic activity for the lessor.
That the landlord's habitual residence is also located in the same area at risk of depopulation .

To determine the concept of habitual residence in the territory of an Autonomous Community the provisions of article 72 of the Personal Income Tax Law will be followed.