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A company applying the small-scale entity regime has enquired whether it can switch to the special residential leasing regime. The DGT indicates that this option is available, but stipulates that its application is subject to compliance with the requirements set out in Article 48 of the Corporate Income Tax Act.
Cuestión planteada - Si, cumpliéndose los requisitos del artículo 48 de la Ley del Impuesto sobre Sociedades, la entidad podría dejar de aplicar el régimen de incentivos para empresas de reducida dimensión y optar por comunicar y aplicar el régimen especial de entidades dedicadas al arrendamiento de viviendas.
Las entidades de reducida dimensión pueden optar entre sus incentivos actuales o el régimen especial de arrendamiento de viviendas. No obstante, para acogerse a este último, la actividad de arrendamiento debe ser la principal y debe ser compatible con las demás actividades de la sociedad. En este caso concreto, la actividad de enseñanza y formación no se aprecia como complementaria al arrendamiento, lo que impediría la aplicación del régimen.
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