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A company primarily engaged in residential leasing has requested clarification on whether it can apply the reduced tax rate for job maintenance or creation, as well as the freedom of depreciation. The Directorate General for Taxes (DGT) has ruled that the reduced rate is applicable provided the turnover and headcount requirements are satisfied.
This ruling confirms that residential rental companies can benefit from tax incentives designed to encourage employment stability, provided they meet specific scale and staffing thresholds.
The tax team reviews your specific situation.
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