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V1451-15 ·11 May 2015 ·consulta-vinculante Medium impact
Tax

SOCIMIs not obliged to distribute profits attributable to pre-special regime periods

A consulting company asks whether profits attributable to periods before the application of the SOCIMI regime must be distributed. The DGT responds that such distribution obligation does not apply to profits attributable to periods when the society was not subject to the special regime.

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2015-05-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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