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V2149-15 ·14 July 2015 ·consulta-vinculante Medium impact
Tax

SOCIMIs may distribute interim dividends during the financial year without losing special tax status

A SOCIMI (Real Estate Investment Trust) has requested clarification on whether it can distribute interim dividends from the current year's profits under the Capital Companies Act. The Directorate-General for Tax (DGT) has ruled that this is permissible, provided the agreement and payment deadlines set out in Law 11/2009 are met.

In 6 key points

How it affects those involved

This ruling provides legal certainty for SOCIMIs wishing to distribute profits to shareholders before the end of the financial year, ensuring they can maintain their preferential tax regime while managing liquidity.

Lifecycle

2015-07-14PublishedPublished 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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