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V0481-21 ·4 March 2021 ·consulta-vinculante Medium impact
Tax

Property leasing is not an ancillary activity to real estate development if it is autonomous

A real estate development company that also leases premises and dwellings has requested a ruling on whether leasing constitutes an ancillary activity and how the sale of properties affects the calculation of the pro rata. The DGT has determined that leasing is a distinct and autonomous activity, and that the transfer of properties intended for lease is not included in the pro rata calculation as they are investment assets.

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2021-03-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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