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An entity inquired whether it could apply the 85% Corporation Tax relief for the leasing of a residential building. The Directorate General for Tax (DGT) ruled that this is not possible because the lease must satisfy the tenant's permanent housing needs, and in this instance, the tenant is a company.
Cuestión planteada Si la entidad consultante se puede acoger a la bonificación del 85% del Impuesto sobre Sociedades.
Para aplicar la bonificación del 85% de la cuota íntegra, la actividad principal debe ser el arrendamiento de viviendas según la LAU. El arrendamiento debe tener como destino primordial satisfacer la necesidad permanente de vivienda del arrendatario. Si las viviendas se arriendan a una sociedad que luego las subarrienda a personas físicas, no se cumple este requisito. Por tanto, no resulta de aplicación el régimen especial de la LIS.
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