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A company that chose the SOCIMI regime resigned from it before meeting the requirements within two years. The DGT responds whether a three-year waiting period is required to re-choose the regime.
Cuestión planteada Confirmación de la no aplicación de la prohibición de tres años para optar de nuevo por la aplicación del régimen fiscal SOCIMI, de tal forma que las consultantes podrán optar por el régimen SOCIMI con efectos desde el periodo impositivo iniciado el 1 de enero de 2023 por no haber resultado de aplicación el régimen de SOCIMI en ningún período impositivo.
Si la entidad renunció al régimen especial dentro del plazo de dos años de la disposición transitoria primera y regularizó su situación tributaria, no se aplica la limitación de tres años para volver a optar. En este caso, la sociedad puede optar de nuevo por el régimen SOCIMI con efectos desde el periodo impositivo iniciado el 1 de enero de 2023, siempre que la comunicación se realice antes de los tres últimos meses del periodo.
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