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V3542-15 ·17 November 2015 ·consulta-vinculante Medium impact
FISCAL

19% special tax on SOCIMI waived if 10% minimum tax is met after considering loan and residency tax deductions

The DGT confirms that for calculating the 10% minimum tax on a SOCIMI, interest expenses from shareholder loans are taken into account, except in participative loans where shareholder income is taxed without deductions.

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2015-11-17PublishedPublished 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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