Consulta vinculante ante la DGT sobre la posibilidad de afectar íntegramente, como elemento patrimonial sujeto a la actividad económica a desarollar en él, el local que se va a adquirir por parte de quien plantea la consulta junto con su pareja de hecho.

Consulta vinculante ante la Dirección General de Tributos. La consultante va a adquirir junto con su pareja de hecho un local donde va a comenzar a ejercer una actividad económica. Si, a pesar de que el local va a ser adquirido al 50 por ciento por la consultante y su pareja, puede considerarse el mismo como elemento patrimonial afecto a la actividad económica en su totalidad.

About the spanish Official Credit Institute «ICO Loans»

ROYAL DECREE 34/2020 OF 17 NOVEMBER ON URGENT MEASURES TO SUPPORT BUSINESS SOLVENCY AND THE ENERGY AND TAX SECTORS.

Extension of the maturity and grace periods for financing operations for the self-employed and businesses which have received a public guarantee channelled through the Official Credit Institute ICO LOANS.

Extension of the maturity of the guarantees released in accordance with Royal Decree 18/2020 of 17 March for a maximum additional period of 3 years, provided that the requirements for this purpose continue to be met and that the total maturity of the guaranteed operation does not exceed 8 years from the date of the initial formalisation of the operation. The extension of the maturity of the guarantee will coincide with the extension of the maturity of the guaranteed loan.