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V1533-14 ·11 June 2014 ·consulta-vinculante Medium impact
Tax

SOCIMI regime maintained if acquired by another SOCIMI

A SOCIMI that opted for the SOCIMI regime asks whether a full acquisition by another SOCIMI affects its taxation. The DGT responds that a change in the subsidiary subscription model to another SOCIMI does not prevent the application of the special regime.

In 6 key points

Lifecycle

2014-06-11PublishedPublished 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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