2.6.1.4 Real estate investment company or real estate investment fund

This key will be set by companies and funds of this nature that have the character of non-financial collective investment institutions, when their exclusive objective is to invest in any type of urban property for leasing and for which reason the 1% tax rate established in article 29.4 of the Corporate Tax Law is applicable to them. The application of this type of tax will require that the real estate comprising the assets of the aforementioned collective investment institutions not be sold until three years have elapsed since their acquisition, unless, exceptionally, there is express authorization from the National Securities Market Commission.

Likewise, this key must be marked by real estate investment companies and funds that carry out the activity of promoting housing exclusively for leasing, and to which the 1% tax rate established in the aforementioned article 29.4 of the LIS is applicable.