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A company inquired whether a property for which it holds full ownership of an administrative concession could be included in the minimum requirement of 8 dwellings for the special leasing regime. The Directorate General for Taxes (DGT) has ruled that this is not possible.
Cuestión planteada Si se puede computar, a efectos del número mínimo de viviendas arrendadas u ofrecidas en arrendamiento a que se refiere el artículo 48.2.a) de la LIS, la vivienda de la que la consultante posee el pleno dominio de la concesión administrativa recayente sobre el citado inmueble.
Para acogerse al régimen especial, las viviendas deben haber sido construidas, promovidas o adquiridas por la sociedad. Las viviendas de las que se disponga mediante otros títulos jurídicos, como usufructo, derecho temporal de explotación o arrendamiento, no computan para el número mínimo de viviendas exigido. Por tanto, la vivienda objeto de concesión administrativa no computa para cumplir el artículo 48.2.a) de la LIS.
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