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A residential leasing company has requested clarification on whether housing contributed by shareholders to increase share capital is deemed acquired for the special rental regime. The Directorate General for Taxes (DGT) has ruled that, unless otherwise agreed, such contributions are understood to be made under ownership title.
Question posed: Whether the contribution of said dwellings is considered an acquisition thereof for the purposes of applying the tax benefits established in the special regime for residential leasing.
To benefit from the special regime, the dwellings must have been constructed, promoted, or acquired by the company. According to the Capital Companies Act, every contribution is understood to be made as a transfer of ownership, unless expressly stipulated otherwise. Therefore, the contributed dwellings are considered acquired for the purposes of Article 53.1 of the TRLIS.
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