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A housing rental company asks whether it can meet the requirement of separate accounting per property using an Excel file. The DGT states it does not have the authority to comment on the form of accounting, which must follow the Commercial Code.
Cuestión planteada Si es posible cumplir el requisito previsto en el artículo 48.2.c) de la LIS con documentación extracontable como un excel.
Para aplicar el régimen especial de entidades dedicadas al arrendamiento de vivienda, las actividades de promoción y arrendamiento deben tener una contabilización separada por cada inmueble. Esta contabilidad debe permitir el desglose necesario para conocer la renta correspondiente a cada vivienda, local o finca registral independiente. La DGT no contesta sobre la forma de la contabilización, remitiendo al cumplimiento de lo previsto en el Código de Comercio y el artículo 120.1 de la LIS.
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