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The applicant inquired whether they could qualify for the special regime for housing rental entities while owning 26 properties lacking horizontal division or individual cadastral references. The DGT ruled that this is possible, provided the requirements of the LIS are met and separate accounting is maintained for each property.
Cuestión planteada Si habida cuenta que el número de viviendas que van a afectar a la actividad de arrendamiento son un total de 26, se puede acoger al régimen especial de entidades dedicadas al arrendamiento de vivienda previsto en el capítulo III del título VII de la Ley del Impuesto sobre Sociedades, sin que a ello obste el hecho de no tener hecha la división horizontal de cada finca, y por tanto, no existir una referencia catastral individualizada por vivienda.
La falta de división horizontal o de referencias catastrales individuales no impide acogerse al régimen especial del artículo 48 de la LIS. Para ello, cada vivienda debe cumplir la definición de arrendamiento de vivienda de la LAU y debe realizarse una contabilización separada que permita conocer la renta correspondiente a cada vivienda, local o finca registral independiente, independientemente de su consideración unitaria a efectos registrales o catastrales.
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