Skip to main content
Form 200. Corporate Income Tax Declaration 2018

2.6.1.4 Real estate investment company or real estate investment fund

This key will be marked by companies and funds of that nature that have the character of non-financial collective investment institutions, when their exclusive purpose is investment in any type of urban property for rent and that therefore applies to them. the 1% tax rate established in article 29.4 of the Corporate Tax Law. The application of said type of tax will require that the real estate that makes up the assets of the aforementioned collective investment institutions not be sold until three years have passed since their acquisition, unless, exceptionally, there is express authorization from the Commission. National Stock Market.

Likewise, real estate investment companies and funds that carry out the activity of promoting exclusively housing to be used for rental must mark this key, and that the 1% tax rate established in the aforementioned article 29.4 of the LIS .