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V0116-14 ·20 January 2014 ·consulta-vinculante Medium impact
Tax

Companies may include properties held through a community of property in their requirement calculations

A company inquired whether it could benefit from the special residential leasing regime by including properties held pro indiviso through a community of property. The DGT ruled that, although a community of property is not a taxpayer for Corporate Income Tax purposes, the entity may include these properties to meet the regime's requirements.

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2014-01-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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