On July 7, 2026, Wolters Kluwer ‘s Academy Talk training series hosted the session “Special Regime for Housing Rental Entities (EDAV),” led by Sergio Balagué, a law graduate with more than 30 years of experience who currently serves as partner and head of the general tax department at addwill (Barcelona and Andorra).
The session focused on the practical side of applying this special Corporate Tax regime, covering the material and formal requirements entities must meet to qualify, as well as how much weight their rental activity needs to carry within their overall assets.
The training also covered the tax benefits available under the regime and their real impact on a company’s tax bill, comparing it with the general regime to pinpoint exactly when it pays off. One of the sections that drew the most interest looked at the common risks and mistakes companies run into when managing these entities, along with tips for avoiding them.
The session also walked through the latest criteria from Spain’s Directorate-General for Taxes (DGT), including binding rulings that show how the regime is being interpreted in practice today, and wrapped up with a checklist to help ensure it is applied correctly.
It was a valuable session for anyone managing or advising housing rental entities who wants to apply this regime confidently and avoid unpleasant surprises.
If you’d like to dig deeper into this topic or find out how it applies to your situation, feel free to reach out to addwill‘s tax team.