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An association of SOCIMIs has enquired whether accounting income from the reversal of asset impairments (which have no tax impact) should be included when calculating the profits subject to mandatory dividend distribution. The Directorate General for Taxes (DGT) has ruled that such income must be ignored for the purpose of the distribution obligation, provided that the original impairment did not reduce accounting profit at the time it occurred.
This ruling provides legal certainty for SOCIMIs, ensuring that non-taxable accounting adjustments do not artificially inflate the profit base used to determine mandatory dividend distributions.
The tax team reviews your specific situation.
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