My Company will buy 15 apartments in La Manga Club (Murcia), Which kind of Company do you recommend me? What are the advantages?


The best option is establish a Listed Investment Companies in the Property Market (SOCIMI). To that end, the Companies have to meet specific requirements (Art. 53 Corporate Income Tax Law):
 - Offer eight o more houses for leasing, during a whole tax year.
 - Any house to be considered under this regime must be offered for leasing continuously during three tax years. 
- A separate account for every business and an adequate distribution of overhead expenses.  
 - The company may carry out other businesses, but 55% or more of the total income must be derived from leasing activities. 
The main benefit of the regime is an 85% discount on the general Corporate Income tax rate, on the income arising from above activities. This means an effective rate of 4.5%.

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