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A limited company that leases real estate has requested clarification on whether it must convert into a public limited company and increase its capital to qualify for the SOCIMI regime. The DGT has ruled that this is not necessary, provided the requirements set out in Article 2(c) of the LSOCIMI are met.
Cuestión planteada Se plantean diversas cuestiones en relación con la Ley 11/2009 que se describen en el cuerpo de la contestación.
La aplicación del régimen especial no requiere la transformación en sociedad anónima ni modificar la denominación o el capital si la entidad se acoge a la letra c) del artículo 2 de la LSOCIMI. El socio único puede ser una sociedad que cotice en un mercado regulado, siendo irrelevante su régimen de tributación efectivo en su país de residencia. No se puede optar al régimen si la sociedad mantiene participaciones en otras entidades en la fecha de la opción, aunque se puede subsanar el incumplimiento en el ejercicio siguiente.
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