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V3220-23 ·12 December 2023 ·consulta-vinculante Medium impact
Tax

Rents from French transparent entities not countable for SOCIMI rent coefficient

A SOCIMI society asks whether rents attributed by French transparent entities (SCI and SNC) after a merger can be counted to meet the SOCIMI rent coefficient. The DGT confirms these rents are not considered suitable for this purpose.

In 6 key points

How it affects those involved

Rents attributed by French transparent entities following a merger do not count towards the SOCIMI rent coefficient.

Lifecycle

2023-12-12PublishedPublished 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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