Skip to content
V3553-15 ·17 November 2015 ·consulta-vinculante Medium impact
Tax

Rental income from properties in Ceuta qualifies for corporate tax bonus

A business association asks whether a Ceuta-based company engaged in property leasing can benefit from the corporate tax bonus under Article 33 of the LIS. The DGT confirms that rental income from properties in these territories is considered earned in Ceuta and thus eligible for the bonus.

In 6 key points

Lifecycle

2015-11-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact