Concept of Leasing Business
The concept of leasing business should be understood in the following sense:
This is a contract in which the tenant receives also the place where you develop your business, the business or industry established in the same, so that the contract is not limited to leasehold, but extend the contract including equity unit with its own life and likely to be immediately exploited, or actually entering the operating conditions of administrative formalities, (Directorate General of Taxes in consultation dated April 5, 1999). The lease or sublease of business should be designed in addition to local, defined as surface or “habitat” necessary to carry out the activity, necessary elements for the same, ie the elements that provide the fundamental property rental business must be a autonomous economic entity.
Additionally, the Directorate General of Taxes in consultation dated March 25, 1999 means that there is a business lease the landlord has had to exploit the same before:
“Lease is deemed to exist when the tenant business also receives the premises, business or industry therein, so that the contract is not only the goods listed in the same, but a unity heritage alive own and likely to be immediately exploited or waiting to be mere administrative formalities. This implies the existence of a company or business being carried on by the landlord prior to lease
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