Our firm specialises in advising companies that apply special corporate tax regimes, as in this case, the special regime for entities dedicated to leasing housing.
The special tax scheme for home rental companies can be applied to companies whose main economic activity is the rental of dwellings located in Spanish territory which they have built, promoted, or acquired. The type of rental to which this special regime applies is the rental of houses whose primary purpose is to satisfy the tenant’s need for permanent housing. This activity is compatible with other activities and with the transfer of the leased property once the minimum holding period has elapsed, which is three years from the start of the application of this regime or from when the property is first leased. Companies intending to use this scheme must have eight or more properties leased or offered for lease in each tax period at all times. These dwellings must be leased or offered for lease for at least three years from the start of the application of this scheme or, in the case of houses acquired or developed after the beginning of the application of this special scheme by the company, from the date on which the company first leased them.
Companies that apply this special regime must comply with certain requirements established by the tax regulations and may benefit from an 85% rebate on the full amount that corresponds to rent derived from the lease of houses that meet the legal requirements.