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The consultant asks whether maintenance of rented buildings and construction of property for rental can be ancillary activities of a SOCIMI. The DGT responds that these activities do not generate income separate from rental or promotion, and may therefore be carried out by the entity or its subsidiaries at 100%.
Cuestión planteada 1) Si las actividades de mantenimiento de los edificios arrendados y de construcción de los edificios que promueva o rehabilite para su arrendamiento pueden ser ejercidas directamente por las SOCIMIs como actividades accesorias a las principales de arrendamiento y promoción de inmuebles.
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