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A company dedicated to property leasing has requested clarification on whether dividends received from a SOCIMI (Real Estate Investment Trust) qualify for tax relief under the special housing rental regime. The Directorate General for Taxes (DGT) has ruled that these dividends do not constitute income derived from leasing activities and therefore do not count towards the relief calculation.
This ruling clarifies that dividends from SOCIMIs are excluded from the income calculations used to determine eligibility for special housing rental tax benefits, potentially limiting the tax advantages available to certain property-related entities.
The tax team reviews your specific situation.
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