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V2584-14 ·2 October 2014 ·consulta-vinculante Medium impact
Tax

SOCIMIs may carry out maintenance and construction as part of their main activities

The consultant asks whether maintenance of rented buildings and construction of property for rental can be ancillary activities of a SOCIMI. The DGT responds that these activities do not generate income separate from rental or promotion, and may therefore be carried out by the entity or its subsidiaries at 100%.

In 6 key points

Lifecycle

2014-10-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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