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V0346-14 ·11 February 2014 ·consulta-vinculante Medium impact
Tax

Investment and income requirements may be met within two years of opting for the SOCIMI regime

A company sought clarification regarding the requirements and deadlines for adopting the special SOCIMI regime. The DGT clarifies that certain requirements, such as the corporate purpose and the registered nature of shares, must be met prior to the election, whereas investment and income requirements may be fulfilled during the two-year transitional period.

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2014-02-11PublishedPublished 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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