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V0253-16 ·25 January 2016 ·consulta-vinculante Medium impact
Tax

The maintenance period for SOCIMI real estate is calculated from the application of the SOCIMI regime

A query was raised regarding how to calculate the three-year real estate leasing period for entities transitioning from a residential leasing regime to the SOCIMI regime. The Directorate-General for Taxes (DGT) ruled that the calculation begins upon the application of the SOCIMI regime, without considering the time elapsed under the previous regime.

In 6 key points

How it affects those involved

This ruling clarifies the starting point for the mandatory holding periods required for SOCIMI entities, potentially extending the time they must hold assets to meet tax requirements after a regime change.

Lifecycle

2016-01-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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