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V1477-22 ·21 June 2022 ·consulta-vinculante Medium impact
Tax

A Spanish subsidiary could qualify for SOCIMI regime if its Belgian parent meets Spanish legal requirements

A Belgian company seeks advice on whether its Spanish subsidiary can access the SOCIMI special tax regime, focusing on the parent's object of activity, dividend policy, and the required nomination and listing conditions under Spanish law.

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2022-06-21PublishedPublished 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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