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The applicant asks whether they can apply for the special housing lease regime without the building having a horizontal division and if each studio must be accounted for separately. The DGT rules that this is possible if the contracts meet the definition of a housing lease and if accounting records are kept that allow for the determination of the income from each individual unit.
Cuestión planteada Si con las circunstancias expuestas se puede acoger la sociedad al régimen especial de entidades dedicadas al arrendamiento de vivienda en el Impuesto sobre Sociedades. Siendo así, si es necesaria la contabilización separada para cada estudio, o al no haber segregación de los mismos se pueden contabilizar conjuntamente por ser un único inmueble promovido por la sociedad.
Para aplicar el régimen especial, el arrendamiento debe satisfacer la necesidad permanente de vivienda según la Ley de Arrendamientos Urbanos. La ausencia de división horizontal no impide el régimen si las edificaciones cumplen dicha definición y los contratos son válidos. Es obligatorio realizar una contabilización separada para cada inmueble que permita conocer la renta correspondiente a cada vivienda, aunque registralmente el edificio sea unitario.
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