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A SOCIMI company has queried whether the provision of flexible spaces (coworking) including additional services is considered an eligible activity. The DGT has ruled that, as these are mixed contracts comprising both leasing and services, the income derived from services constitutes ancillary activities rather than eligible income.
Cuestión planteada En relación con la explotación de activos inmobiliarios urbanos de su propiedad a través de la cesión de espacios flexibles en los términos anteriormente indicados, la consultante solicita confirmación de su consideración como activos y rentas "aptas" a los efectos de la Ley 11/2009.
Las rentas derivadas de servicios adicionales en contratos de coworking no se consideran rentas aptas del artículo 3.2 de la Ley 11/2009, sino rentas de actividades accesorias según el artículo 2.6 de la misma ley. Para el cumplimiento del requisito de inversión del artículo 3.1, los inmuebles se considerarán activos aptos solo en la parte proporcional del valor que corresponda exclusivamente a la actividad arrendaticia. La determinación de dicha proporcionalidad es una cuestión de hecho para la Administración.
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