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V2384-25 ·9 December 2025 ·consulta-vinculante Low impact
Tax

Rental income from advertising banners not considered suitable revenue for a SOCIMI

A SOCIMI inquires whether income from leasing space for advertising banners on scaffolding during a renovation counts as suitable revenue. The DGT responds that it does not, as the leased property is not an appropriate immovable asset.

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2025-12-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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