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V0707-25 ·15 April 2025 ·consulta-vinculante Medium impact
Tax

Co-living activity may qualify as economic activity for risk capital regime

A manager asks whether operating co-living via SPVs constitutes an economic activity enabling its Risk Capital Funds to access the special tax regime. The DGT examines the nature of these services and the risk capital regulations.

In 6 key points

How it affects those involved

The nature of co-living operations through SPVs is assessed to determine if they qualify as economic activities under the risk capital regime.

Lifecycle

2025-04-15PublishedPublished 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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