Housing lease regime

If your company has rental properties, check if you meet the requirements to apply for the "special housing lease regime": if so, you can apply a 40% discount on the corresponding rental income in your Corporate Tax (IS). If your fiscal year coincides with the calendar year, you can opt for this regime for 2027 before the end of 2026.

For you to apply this regime, certain requirements must be met. First, the following circumstances must occur:

• That, during each tax period, your company leases or offers for rent at least eight properties of which it is the owner (therefore, properties that have been attempted to be rented are also taken into account, even if that has not been achieved throughout the year).

• That such properties remain leased or offered for rent for at least three years. If any are sold before, the discounts applied to them must be returned in the year of non-compliance.

Likewise, it is necessary that the income and expenses attributable to each rented property are accounted for separately , so that the portion of profit attributable to each of them can be determined.

On the other hand, it is necessary that the rental constitutes the main activity of the company. This requirement is presumed to be met if:

• At least 55% of your income (revenue minus expenses) comes from the rental of properties with discounts. When calculating this percentage, do not include potential income from the sales of such properties once the legal three-year period has elapsed.

• Or, if the previous requirement is not met, that at least 55% of the company's assets consist of properties with discounts.

Finally, it is necessary that the rental activity is considered an economic activity , for which, in principle, it must have a full-time contracted worker. However, this requirement will also be considered met if:

• The employee managing the rentals has been hired by another company in the group.
• Or if your company outsources to a third party that has the necessary means to manage rentals (for example, a management company).

However: if your company is small, be aware that if you opt for this regime you will not be able to apply the incentives for SMEs at the same time and you will have to pay tax at the rate of 25% (you will not benefit from the reduced rates for small companies). If this is your case, first calculate which regime suits you best.

 

Our professionals will verify if your company meets the requirements to opt for the housing rental regime and if it is advisable to choose it.