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A company specialising in residential leasing has enquired whether it can apply the tax relief after acquiring an undivided half-share of a flat. The Directorate General for Tax (DGT) has ruled that, provided the company meets the requirements of the special regime, the income from that property will also be eligible for the relief.
Cuestión planteada Si la entidad adquiere la mitad indivisa de un piso que está arrendado, si podrá acogerse a la bonificación del 85% del artículo 49 de la Ley del Impuesto sobre Sociedades.
Para aplicar el régimen especial, la sociedad debe cumplir los requisitos de actividad económica principal, número de viviendas, plazo de arrendamiento y contabilización. El cumplimiento de estos requisitos debe valorarse en la entidad, incluyendo las viviendas que posea a través de una comunidad de bienes. En consecuencia, las rentas atribuidas por la vivienda de la que se adquiere la mitad indivisa tendrán derecho a la bonificación del 85% si se cumplen los requisitos del artículo 48 de la LIS.
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