Entities dedicated to housing rental

In relation to the special regime for entities dedicated to the leasing of housing , Law 22/2021, of December 28, on the General State Budget for the year 2022, with effect for tax periods beginning on or after January 1, 2022, reduces the bonus percentage from 85 percent applicable to the part of the full quota that corresponds to income derived from the leasing of housing, to 40 percent .