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A manager asks whether operating co-living via SPVs constitutes an economic activity enabling its Risk Capital Funds to access the special tax regime. The DGT examines the nature of these services and the risk capital regulations.
Question raised 1.- Confirmation that the co-living activity carried out by the SPVs implies the organization on one's own account of means of production and human resources, and, consequently, constitutes an economic activity within the terms of Article 27.1 of the LIRPF, insofar as the co-living contracts that the SPV would enter into with clients, in addition to the accommodation / room service, would include all or part of the additional services inherent to the hospitality industry that have been specified.
The exploitation of real estate through co-living that includes hospitality industry services (catering, cleaning, etc.) is classified as an economic activity. This is independent of whether full-time staff is employed or if management is outsourced. Likewise, assets are considered assigned to the activity from the time of acquisition, including renovation or pre-opening phases. Thus, the requirements for REITs to apply the special regime of the LIS are met.
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