Tag: SOCIMI
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The economic activity of leasing in hotel SOCIMIS
12/05/2024
Recently, the General Directorate of Taxes has issued several binding resolutions reiterating that real estate leasing is an economic activity, even if its management is contracted with a third party, when the complexity of the activity justifies such outsourcing. This criterion is applicable, among others, to SOCIMIs dedicated to hotel leasing Article 2.1 of Law […]