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A company requested clarification on whether interest from fixed-term deposits qualifies as income generating tax relief under the special housing rental regime. The Directorate-General for Taxes (DGT) ruled that such income is not eligible for relief and, consequently, does not count towards the 55% asset value limit.
Cuestión planteada Si tienen estos depósitos a plazo fijo la consideración de ''generadores de renta'' junto con los alquileres de viviendas y de locales y, por lo tanto, se deben incluir dentro de las actividades complementarias para hacer el cálculo indicado. Y si se sobreentiende que, sin cumplir este último requisito, no es de aplicación dicho régimen.
Las rentas derivadas de depósitos a plazo fijo no son susceptibles de la bonificación del 85% prevista en el artículo 49 de la LIS. En consecuencia, dichos activos no se tienen en cuenta para cumplir el requisito de que al menos el 55% del valor del activo de la entidad sea susceptible de generar rentas con derecho a la bonificación, según el artículo 48.2.d) de la LIS.
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