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V3308-14 ·11 December 2014 ·consulta-vinculante Medium impact
Tax

To qualify for the SOCIMI regime, the company's object and share nominal character must be established beforehand

A consulting company asks about the requirements to apply for the SOCIMI special tax regime. The DGT clarifies which requirements must be met before opting in and which can be fulfilled within two years.

In 6 key points

Lifecycle

2014-12-11PublishedPublished 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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