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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.
No se aplica la prohibición de tres años para volver al régimen SOCIMI si la entidad renunció al régimen dentro del plazo de dos años de la disposición transitoria primera y regularizó su situación tributaria. En tal caso, la sociedad puede optar de nuevo por el régimen especial siempre que lo haga cumpliendo los plazos de comunicación previstos en el artículo 8 de la Ley 11/2009.
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