Landlords also have tax advantages for housing leases. It is about regional council’s deductions that are added to deductions of the state ones and that the landlord can deduct in some cases up to 60% of the rental income in the Income Tax Declaration. The expenses that can be clearly deducted are the ones which have been necessary to rent the property. And in order to be entitled to apply the reduction, the leased property must be used for the tenant’s dwelling, and not for any other purpose and that the income obtained have to be taxed as real estate capital returns, and not as an economic activity. These deductions are also applicable when the tenant is a company that rents the property for the use of its employees.