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V2666-20 ·17 August 2020 ·consulta-vinculante Medium impact
Tax

No need to regularise EDAV tax reliefs if converted to SOCIMI or absorbed

A SOCIMI has queried whether the residential leasing entities (EDAV) in which it invests must repay tax reliefs if they switch to a SOCIMI regime or are absorbed. The DGT has ruled that regularisation will not be required provided the property maintenance periods are respected.

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2020-08-17PublishedPublished 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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