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V1885-23 ·29 June 2023 ·consulta-vinculante Medium impact
Tax

Coworking income does not constitute eligible SOCIMI income, but rather ancillary activities

A SOCIMI company has queried whether the provision of flexible spaces (coworking) including additional services is considered an eligible activity. The DGT has ruled that, as these are mixed contracts comprising both leasing and services, the income derived from services constitutes ancillary activities rather than eligible income.

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2023-06-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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