Régimen especial de entidades dedicadas al arrendamiento de vivienda: Volatilidad e inseguridad. Recorte a la bonificación en 2022
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Universidad de Cádiz
info
ISSN: 2695-6896, 2792-8306
Any de publicació: 2022
Número: 472
Pàgines: 39-62
Tipus: Article
Altres publicacions en: Revista de Contabilidad y Tributación. CEF
Resum
Since its introduction, the special regime for residential leasing regulated in the corporate income tax has undergone several reforms which have led it, in our view, towards changes in the very foundations on which it was created.Lawmakers' persistent desire to modify its parameters led to a reduction of its main incentive in 2022: the reduction of the tax liability. In our opinion, this is an incorrect and extensive interpre-tation of the application of a minimum rate of taxation that results in the loss of attractiveness of the arrangement, which will most likely lead to a reduction in the number of entities that are covered by it.
Referències bibliogràfiques
- Uría Menéndez. Arrendamiento de inmuebles: Local y empleado. Requisitos mínimos pero no suficientes e incidencia en los grupos de sociedades. www.uria.com/es/publicaciones