Reduction on revenues from the rental of real estate goods for owners
As known, when the rental came from an estate use as habitual dwelling of the tenant, there is a reduction of 60% of the net rent and this reduction rose up to 100% when the tenant was aged between 18 and 30 years old. This reduction of 100% disappears. Also for the revenues obtained on no regular basis or with a generation period of more than two years, the percentage of reduction on them falls from 40% to 30% and the total amount limit to put that reduction on, cannot be over 300.000 €.
Revenues from economic activities
To consider rentals of a real estate heritage as an economic activity, the possession of a commercial local is not a requirement anymore. It is just needed to have an employee full time.
Deductions for the quote of tenants.
The deduction for tenants for the payment of their rentals of his habitual dwelling disappears. If tenants have been living on a rent before 2015 and have been entitled to deduct for that rental, they will keep the right to keep on do it so during the existence of that rental according with former regulation.