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A query was raised regarding how to calculate the three-year real estate leasing period for entities transitioning from a residential leasing regime to the SOCIMI regime. The Directorate-General for Taxes (DGT) ruled that the calculation begins upon the application of the SOCIMI regime, without considering the time elapsed under the previous regime.
Cuestión planteada Para el caso de que la opción por el régimen de SOCIMI no implicaría la pérdida automática de las ventajas fiscales ya disfrutadas bajo el régimen especial de las entidades dedicadas al arrendamiento de vivienda, cómo habría que computar el plazo de mantenimiento previsto en el artículo 3.3 de la Ley 11/2009, de 26 de octubre, por la que se regulan las Sociedades Anónimas Cotizadas de Inversión en el Mercado Inmobiliario.
Para inmuebles que ya formaban parte del patrimonio antes de acogerse al régimen de SOCIMI, el plazo de tres años se computa desde el inicio del primer período impositivo en que se aplique dicho régimen, siempre que el bien esté arrendado u ofrecido en arrendamiento. Si no se cumple esta condición, el cómputo se realizará desde la fecha en que fueron arrendados u ofrecidos en arrendamiento por primera vez. No se tiene en cuenta el período de mantenimiento transcurrido con anterioridad.
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