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V2685-21 ·5 November 2021 ·consulta-vinculante Medium impact
Tax

Companies may qualify for the special residential leasing regime if they meet LIS requirements

A company enquired whether it could benefit from the 85% tax relief regime for entities engaged in residential leasing while being a co-owner of properties through a community of property. The DGT indicates that the company may apply this regime provided it meets all legal requirements, including the classification of its operations as an economic activity.

In 6 key points

How it affects those involved

This ruling clarifies that companies holding property through a community of property can access specific tax incentives for residential leasing, provided they satisfy the criteria for conducting an economic activity under the Corporate Income Tax Law (LIS).

Lifecycle

2021-11-05PublishedPublished 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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