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A company queried whether it could benefit from a 1% tax rate after converting into a real estate investment company, and whether income from the transfer of shares would allow for reinvestment relief. The DGT ruled that this is possible provided the requirements of Law 35/2003 and the regulations for collective investment schemes are met.
Cuestión planteada 1. Si la entidad B, tras la transformación, tributará en el Impuesto sobre Sociedades al tipo del 1% previsto en el artículo 28.5.c) del TRILIS.
Las sociedades de inversión inmobiliarias pueden tributar al 1% si cumplen los requisitos de la Ley 35/2003, tienen por objeto exclusivo la inversión en inmuebles urbanos para arrendamiento, mantienen los inmuebles al menos tres años y sus estatutos prohíben la distribución de dividendos. La transformación jurídica implica la conclusión del periodo impositivo y el inicio de uno nuevo bajo el régimen especial. Asimismo, las participaciones en dicha sociedad pueden generar rentas para la deducción por reinversión del artículo 42 del TRLIS, siempre que la actividad de arrendamiento se considere económica y los activos estén afectos.
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