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A query was raised regarding whether the 95% tax relief on the ITPAJD for the acquisition of housing and land applies to group entities (Sub-SOCIMIs) and whether it can be utilised during the two-year transitional period. The DGT ruled that the relief is applicable to all investment companies regulated by Law 11/2009 and may be applied provisionally during the two-year period to meet the necessary requirements.
Cuestión planteada Confirmación de que la bonificación prevista en el artículo 45.I. B).22 del texto refundido de la Ley del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, resulta aplicable a todas las entidades del grupo (incluidas las Sub-SOCIMI), incluso durante el período transitorio de dos años previsto en la disposición transitoria primera de la Ley 11/2009.
La bonificación del 95% del ITPAJD es aplicable a todas las Sociedades de Inversión en el Mercado Inmobiliario reguladas en la Ley 11/2009, incluyendo las entidades de la letra c) del artículo 2.1. Durante el periodo transitorio de dos años, la bonificación puede aplicarse de modo provisional desde que se ejerce la opción por el régimen especial. Si no se cumplen los requisitos en dicho plazo, se producirá la resolución de la bonificación con el ingreso de la parte de cuota no ingresada.
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