Client Alert #13/2022: Special regime for entities engaged in the leasing of dwellings

17 October, 2022

Entities engaged in the leasing of housing

Companies engaged in the leasing of dwellings can enjoy a 40% rebate of the gross tax liability provided that they meet certain requirements and expressly request the application of the special regime.


- Corporate purpose: the companies must have as their main, non-exclusive corporate purpose the leasing of dwellings located in Spain. This activity must be classified as an economic activity for tax purposes (at least one full-time employee). It is possible to carry out complementary activities, as long as the income related to the rental of housing represents at least 55% of the total income of the tax period, or, alternatively that at least 55% of the value of the assets of the entity is susceptible to generate income that is entitled to the application of the present rebate.

- Leased dwellings: they must meet certain requirements in relation to the number of dwellings and the time they are leased or offered for lease.

  1. Number of dwellings: must be equal to or greater than 8 at each moment of the tax period to which the special regime is to be applied.
  2. Time in lease: the dwellings must remain leased or offered for lease for at least three years. In case of noncompliance with this requirement, the allowance for each dwelling is lost, and in the period in which the noncompliance takes place, the amount of the allowances applied in the totality of the tax periods in which this special regime would have been applicable must be paid.

- Accounting: A separate accounting must be kept for each property, being able to know the income attributable to each dwelling or premises into which the property is divided.

- Option for the regime: to the Tax Administration and will be applicable to the tax period ending after such communication.


- For tax years commencing on or after January 1, 2022, a 40% reduction of the gross tax liability corresponding to the income obtained from the rental of dwellings that meet the aforementioned requirements. The application of this rebate determines that the effective tax rate on the income obtained by the entity is 15%.

Font & Yildiz - abogados en Barcelona
Avenida Diagonal 601 Planta 6ª C
08028 Barcelona

Tel. +34 93 494 89 80
Fax +34 93 494 89 81

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