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V0315-16 ·27 January 2016 ·consulta-vinculante Medium impact
Tax

Eligibility for the special housing rental regime without horizontal division of properties

The applicant inquired whether they could qualify for the special regime for housing rental entities while owning 26 properties lacking horizontal division or individual cadastral references. The DGT ruled that this is possible, provided the requirements of the LIS are met and separate accounting is maintained for each property.

In 6 key points

How it affects those involved

This ruling clarifies that the absence of horizontal division and individual cadastral references does not preclude access to the special tax regime, provided strict accounting separation is observed.

Lifecycle

2016-01-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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