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A SOCIMI has requested clarification on whether identifying assets in the memory is sufficient to comply with separate accounting requirements and whether ancillary assets are subject to permanence rules. The DGT clarifies that separate accounting per property is mandatory and that assets not related to the main corporate purpose are not subject to the three-year permanence requirement.
This ruling clarifies accounting obligations for real estate investment companies (SOCIMIs), specifically regarding the necessity of property-by-property accounting and the exemption of non-core assets from the three-year holding period requirement.
The tax team reviews your specific situation.
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