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V1479-22 ·21 June 2022 ·consulta-vinculante Medium impact
Tax

A Spanish subsidiary could apply for SOCIMI regime if its Belgian parent meets social object, dividend policy and share characteristics requirements

A Belgian company asks whether its Spanish subsidiary can access the SOCIMI special tax regime. The DGT examines whether the parent company meets requirements on social object, dividend policy, share quotation and nominal character.

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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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