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V1885-23 29 June 2023 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · socimi

Coworking income does not constitute eligible SOCIMI income, but rather ancillary activities

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.

The question raised

In relation to the exploitation of urban real estate assets owned by the taxpayer through the provision of flexible spaces under the terms indicated above, the taxpayer requests confirmation of their consideration as qualifying assets and income for the purposes of Law 11/2009.

The DGT's ruling

Income derived from additional services in coworking contracts is not considered qualifying income under Article 3.2 of Law 11/2009, but rather income from ancillary activities pursuant to Article 2.6 of the same law. For the fulfillment of the investment requirement under Article 3.1, real estate shall be considered qualifying assets only in the proportional part of the value corresponding exclusively to the leasing activity. The determination of said proportionality is a matter of fact for the Administration.

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