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Practical manual for Income Tax 2024. Volume 2. Autonomous community deductions

For renting social housing (lessor's deduction)

Regulations: Art. 110-13 Text Consolidated provisions issued by the Autonomous Community of Aragon on transferred taxes, approved by Legislative Decree 1/2005, of September 26

Amount of deduction

The 30 percent of the autonomous integral quota part of the IRPF that corresponds to the real estate capital returns from such leases in the terms indicated below.

Requirements and other conditions for the application of the deduction

  • That the taxpayer has made one or more homes available to the Government of Aragon, or to one of its entities to which the management of the Aragon Social Housing Plan is attributed.

  • The basis of the deduction will be the autonomous integral quota that corresponds to the general taxable base derived from the net income from real estate capital reduced in the terms provided for in article 23.2 and 3 of the Personal Income Tax Law (reduction of 90, 70, 60 or 50 percent, as the case may be, for the leasing of properties used as housing and reduction of 30 percent for income with a generation period greater than two years or obtained in a notoriously irregular manner over time, respectively) corresponding to said homes.