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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.
Cuestión planteada 1.- Confirmación que la actividad de co-living realizada por las SPVs, supone la ordenación por cuenta propia de medios de producción y de recursos humanos, y, en consecuencia, constituye una actividad económica en los términos del artículo 27.1 de la LIRPF, en la medida en que los contratos de co-living que suscribiría la SPV con los clientes, además del servicio de alojamiento / habitación, incluirían todos o una parte de los servicios adicionales propios de la industria hotelera que se han especificado.
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