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The applicant inquired whether properties leased as offices and houses under construction could be included to meet the 55% asset requirement under the special residential leasing regime. The DGT ruled that properties used as offices do not meet the requirement of being residential dwellings, and houses under construction are not capable of generating income eligible for the tax relief.
Cuestión planteada
Los inmuebles arrendados como oficinas no computan para el requisito del 55% de activos del artículo 48.2.d de la LIS porque no tienen como destino primordial satisfacer la necesidad permanente de vivienda. Las viviendas en fase de construcción tampoco computan para dicho requisito por no ser actualmente susceptibles de generar rentas con derecho a la bonificación. Respecto al IVA, las viviendas terminadas pueden tributar al 4% si la entidad tiene la intención confirmada de destinarlas al arrendamiento con derecho a bonificación, pero las viviendas en construcción tributan al 10% por ejecución de obra.
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