Summary table: Reductions for housing rentals under Article 23.2 of the Personal Income Tax Law applicable in 2024
Contract date | Percentage of positive newborns | Requirements for the application of each reduction percentage |
---|---|---|
Contracts prior to May 26, 2023 | 60 percent | In general. Current wording as of 31-12-2021 |
Contracts from May 26, 2023 | 90 percent |
|
70 percent |
When the above requirements are not met, any of the following circumstances occur:
|
|
60 percent | When above requirements are not met, rehabilitation actions are carried out under article 41.1 of the Personal Income Tax Regulations ## completed 2 years prior to the signing of the contract. | |
50 percent | For all other leases. |