Skip to content
V0033-25 ·15 January 2025 ·consulta-vinculante Low impact
Tax

The reinvestment of SOCIMI profits may be carried out through the improvement or expansion of existing real estate

The DGT confirms that mandatory reinvestment in property renovation, expansion or group share purchases is allowed if it increases the asset's accounting value.

In 6 key points

How it affects those involved

This clarifies that reinvestment in property upgrades or group equity can be valid under the SOCIMI's object social, provided it enhances the asset's accounting value.

Lifecycle

2025-01-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact