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A company dedicated to residential leasing has enquired whether leasing properties to another commercial company allows it to benefit from the special regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) has ruled that it does not, as the purpose of the housing must be to satisfy the tenant's permanent housing needs.
Cuestión planteada 1. Si puede considerarse como arrendamiento de vivienda susceptible de acogerse al régimen especial de las entidades dedicadas al arrendamiento de vivienda, según lo recogido en el ámbito de aplicación de dicho régimen especial, el realizado con una sociedad, descrito en el apartado anterior.
Para aplicar el régimen especial, el arrendamiento debe cumplir la definición de la Ley de Arrendamientos Urbanos, cuyo destino primordial debe ser satisfacer la necesidad permanente de vivienda del arrendatario. Al arrendar a una sociedad mercantil que luego cede las viviendas a personas físicas, no se cumple este requisito. Además, arrendar a una sociedad mercantil impediría cumplir el plazo de mantenimiento de tres años exigido por la ley.
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