New incentives for landlords with houses to rent

The Government's strategy in the housing sector will be applied to various segments, both for the supply of properties available for habitation, support in the housing credit and incentives to landlords. In this last case, and to increase the number of houses available for rental, the Government has promoted a set of measures for landlords to reduce the autonomous rates that fall on rental income, from 28% to 25%, in addition to the payment of rents if they are in default. 

This is an autonomous tax levied on rental income, which has been at 28% for many years. This rate is applied when the landlord decides not to include his income, however, there are times when it may be reduced, depending on the length of the lease. 
 

With the Government's new measure, this rate will go from 28% to 25% and will influence lower IRS rates, attributed to the longest duration lease contracts. For contracts between 5 and 10 years, the rate drops from 25% to 23%; for contracts between 10 and 20 years, the rate drops from 14% to 10% and, for contracts of more than 20 years, this rate decreases from the former 10% to 5%. 

Source: Supercasa