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Practical Manual of Companies 2022.


Regulation: Article 48.1 LIS

Companies whose main economic activity is the rental of homes located in Spanish territory may benefit from the regime of entities dedicated to the rental of housing regulated in Chapter III of Title VII of the LIS. that they have built, promoted or acquired. 

However, this activity is compatible with:

  • Carrying out other complementary activities.

  • The transfer of the leased properties once the minimum period of three years has elapsed in which the homes must remain leased or offered for lease.

For the purposes of the application of this special regime, housing rental will only be understood as that defined in article 2.1 of Law 29/1994, of November 24, on Urban Leases, provided that the requirements and conditions established in said law are met. Law for housing rental contracts.

Definition of housing lease:

A housing lease is considered to be a lease that falls on a habitable building whose primary purpose is to satisfy the tenant's permanent need for housing.

, storage rooms, parking spaces with a maximum of two, and any other rooms, leased spaces or services transferred as accessories to the property by the same landlord will be considered as housing ##1##. excluding business premises, provided that both are rented jointly with the home.