When providing legal advice to companies operating in the property sector, there are frequent doubts about the application of the tax transparency regime and the appropriate wording of the corporate purpose, depending on whether the activity is property brokerage or consultancy.

The regimes are different depending on whether the subject is a real estate agent or a real estate consultant, the former being the one who carries out the primary activity - the broker, the brand, the company that holds the AMI licence - and the latter the one
who promotes the collection and sale of properties - the real estate consultant.

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