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Practical Manual for Companies 2023.

Scope

Regulation: Article 48.1 LIS

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

However, this activity is compatible with:

  • Carrying out other complementary activities.

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

For the purposes of applying this special regime, the only term for a residential lease is that defined in article 2.1 of Law 29/1994, of 24 November, on Urban Leases, provided that the requirements and conditions established in said Law for residential lease contracts are met.

Definition of housing lease:

A residential lease is considered to be a lease that relates to a habitable building whose primary purpose is to satisfy the tenant's permanent housing needs.

## Furniture, storage rooms, parking spaces (maximum of two), and any other outbuildings, rented spaces or services provided as accessories to the property by the same landlord, excluding business premises, will be considered to be dwellings.