As part of the vote on the housing package, the Government's initiative was approved with the votes against the PCP, the BE and the CDS-PP, the abstention of the PSD and the vote in favor of the PS.
The Government's draft law motivated an initiative of the PS, which was withdrawn at the beginning of the vote, and a change of the BE, which was hit, with the votes against the PS, the PSD and the CDS-PP and the votes in favor of the PCP and BE.
The Affordable Rental Program allows a special regime for the taxation of property income resulting from leases or sub-leasehold housing, "with a view to making housing available for rent at reduced prices, to be made available at a reasonable rate of effort" .
In this sense, owners who apply affordable incomes are "exempt from taxation on Personal Income Tax (IRS) and Corporate Income Tax (IRC)" on property income resulting from lease agreements or housing subletting.
The monthly rent price of the houses made available in the Affordable Rental Program can not exceed the general price limit of rent by type, to be defined by ordinance, and the specific limit of rent price per accommodation to be defined in access to the tax regime.
According to the Government's proposal, access to the tax regime for contracts in the Affordable Leasing Program is subject to the application of "maximum income price limits, minimum rental periods, income limits for the purpose of eligibility of households housing rate, effort of housing units, conclusion of compulsory insurance contracts, registration of the contract on the website of the Portal of Finance.