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V0582-24 ·9 April 2024 ·consulta-vinculante Medium impact
Tax

Can return to SOCIMI regime without waiting three years if resigned and regularised within two years

A company that chose the SOCIMI regime resigned from it before meeting the requirements within two years. The DGT responds whether a three-year waiting period is required to re-choose the regime.

In 6 key points

Lifecycle

2024-04-09PublishedPublished 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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