Bonus of the 50% for social housing

Tax for Real Estates of Urban Nature: Bonus of requested character.

1. The houses of social housing and the comparable to these, according to the regulations of the Autonomous Community, will enjoy of a bonus of the 50% for three years, counted since the year following to the date of the granting of the definitive mark. This bonus will be granted to the applicants, which can be carried out any time prior to the end of the three tax periods and will take effect, in this case, since the tax period following to that in which it was applied.

2. Moreover, and when the requirements are fulfilled, the houses of social housing and those comparable to these, according to the regulations of the Autonomous Community, once the three years deadline cited in the paragraph above is over, will enjoy a bonus of the 40% the fourth year, the 30% the fifth year and the 20% the sixth year. To get this bonus, the applicants must provide:

  • Application document of the bonus, which must be handed within the next year once the bonus is over as indicated in the initial paragraph of this point.
  • Certificate of the City Council in which the house that applies for the fiscal benefit is the habitual address of the passive subject of the Tax.
  • That the monthly incomes of the familiar unity in the moment of the application does not exceed of the minimum inter-professional salary.
  • The certification of being current of the tributary duties with the Municipal Treasury.

Sheet: generic application.
Place of presentation: General Register of the City Council of Vejer de la Frontera – Pz. de España, 1 – 11150 Vejer de la Frontera.