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The applicant inquired whether properties leased as offices and houses under construction could be included to meet the 55% asset requirement under the special residential leasing regime. The DGT ruled that properties used as offices do not meet the requirement of being residential dwellings, and houses under construction are not capable of generating income eligible for the tax relief.
This ruling clarifies that to qualify for the special tax benefits under the residential leasing regime, assets must be actual residential dwellings and must be in a state capable of generating qualifying rental income.
The tax team reviews your specific situation.
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