{"id":48842,"date":"2016-06-28T19:15:56","date_gmt":"2016-06-28T17:15:56","guid":{"rendered":"http:\/\/aseryde.com\/?p=48842"},"modified":"2016-06-28T19:15:56","modified_gmt":"2016-06-28T17:15:56","slug":"incentivos-fiscales-para-una-empresa-que-no-cuenta-con-trabajadores-a-jornada-completa-ni-con-local-comercial","status":"publish","type":"post","link":"https:\/\/aseryde.com\/en\/incentivos-fiscales-para-una-empresa-que-no-cuenta-con-trabajadores-a-jornada-completa-ni-con-local-comercial\/","title":{"rendered":"Tax incentives for a company that does not have full-time workers or business premises"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">\nIn a recent Judgment of the TSJ of Murcia, Contentious-Administrative Chamber, the liquidations endorsed by the TEAC resolution are revoked, which was based on the fact that the appellant entity lacked economic activity only because it did not employ a worker in a business, when the The Corporate Tax Law allows companies dedicated to the rental of housing to opt for the application of the tax incentives provided for small companies or for the regime of companies dedicated to the rental of real estate, without the need for such conditioning of having a commercial premises and full-time workers.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In said Judgment, when it is proven that the company has carried out the activity of leasing real estate, which constitutes its corporate purpose, and therefore, it is not a mere property holding company,<strong> The small company regime and the company regime for the rental of homes applied in the liquidations of the Corporation Tax are applicable to it.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">","protected":false},"excerpt":{"rendered":"<p>&nbsp; In a recent Judgment of the TSJ of Murcia, Contentious-Administrative Chamber, the liquidations endorsed by the TEAC resolution are revoked, which was based on the fact that the appellant entity lacked economic activity only because it did not employ a worker in a business, when the Corporate Tax Law allows companies [\u2026]<\/p>","protected":false},"author":2,"featured_media":48843,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[5],"tags":[],"class_list":["post-48842","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"_links":{"self":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/posts\/48842","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/comments?post=48842"}],"version-history":[{"count":0,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/posts\/48842\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/media\/48843"}],"wp:attachment":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/media?parent=48842"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/categories?post=48842"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/tags?post=48842"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}