Business and Financial Needs

Posts Tagged ‘business of leasing’

From the above we can deduce that premises and flats that have been assigned to the business of leasing, whether a party is the wife he did not engage in any activity, are considered in all affected parts. Therefore, the gain or loss resulting from the transmission assets of the flats and apartments should be calculated according to the rules of affected items, without any transitional arrangements apply coefficients envisaged in the Ninth Transitory Provision of Law 40/1998.

To disaffect these goods could be developed the same rental activity for three years at least, without meeting the requirements of Article 25.2 of Law 40/1998, which determine the income from rental property as earned income (individual contract assigning full-time job all this time to the local leasing activity exclusively devoted to that activity).

During the three years in question would generate investment income real estate and after this period if the properties are passed we can apply the reduction coefficients, as they have no consideration of affection