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A company enquired whether it could benefit from the 85% tax relief regime for entities engaged in residential leasing while being a co-owner of properties through a community of property. The DGT indicates that the company may apply this regime provided it meets all legal requirements, including the classification of its operations as an economic activity.
Cuestión planteada Si, de acuerdo con los antecedentes expuestos, la entidad consultante podría beneficiarse del régimen especial de entidades dedicadas al arrendamiento de viviendas, regulado en el Capítulo III del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y, consecuentemente, beneficiarse de la bonificación del 85% de la parte de la cuota íntegra del impuesto que corresponda a las rentas derivadas del arrendamiento de viviendas.
Para acogerse al régimen, la sociedad debe tener como actividad económica principal el arrendamiento de viviendas. Para que el arrendamiento sea actividad económica, debe contar con al menos una persona empleada con contrato laboral y jornada completa. Los requisitos de número de viviendas, plazo de mantenimiento y contabilización deben valorarse en la entidad considerando todas las viviendas de su propiedad, incluso las tenidas mediante comunidad de bienes. Finalmente, la ausencia de división horizontal no impide el régimen si la edificación es habitable y cumple la Ley de Arrendamientos Urbanos.
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