The purchase structure is decided before the purchase, not after. For property investors, one of the first decisions is whether to buy in your own name or through a special-purpose vehicle (SPV). There is no single answer: it depends on the objective, the time horizon and the tax framework.
Buying in your own name
This is the simplest route, with lower set-up and maintenance costs. Income (rents, capital gains) is taxed under personal income tax (IRS), with the regimes and exemptions available to individuals. For a one-off acquisition or for a home, it is often the appropriate option.
Buying through a company (SPV) or holding
Acquisition by a company — for example, an SPV dedicated to the property or project — subjects income to corporate income tax (IRC) and allows, in certain cases, deducting costs, planning reinvestment and organising the holding of several assets or partners. It carries, however, set-up, accounting and compliance costs, and its own rules on holding property and possible aggravated taxation.
The deciding factors
The choice weighs the number and size of the properties, the horizon (rent and hold, or buy and resell), the financing, the presence of several investors and the exit strategy (selling the property or the shares). Each route has distinct costs, advantages and obligations.
Before investing, structure it with your accountant
The decision should be made with the lawyer and the accountant, before the acquisition, because changing structure afterwards is usually expensive. Sound structuring protects the investment and avoids tax surprises.
Investing in property? Paulo Silva Silva, Lawyer, structures the acquisition and holding of real estate assets, working alongside your accountant or tax adviser. Book a meeting or contact paulosilvasilva.adv@gmail.com · 916 055 901.
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The information in this article is general and institutional in nature; it does not constitute legal, tax or investment advice and does not create a client relationship. Each case should be assessed with professional support before any decision.