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A SOCIMI has requested clarification on whether it can exclude from its dividend distribution obligation the accounting income arising from the reversal of an impairment of real estate that was not tax-deductible. The DGT has ruled that such income must be ignored for distribution calculations if the original expense did not reduce accounting profit in the period it was recorded.
Cuestión planteada 1-. Si, a efectos de los requisitos de distribución de beneficios establecidos en el artículo 6.1 de la Ley 11/2009 de las SOCIMI, puede excluirse de dicha distribución de beneficios del ejercicio 2021 el ingreso contable (que no es fiscal) derivado de la reversión del deterioro del valor de los inmuebles por importe de 6.330.750 euros.
El ingreso contable por reversión de un deterioro que no tuvo trascendencia fiscal debe ignorarse a efectos de la obligación de distribución de beneficios de la SOCIMI. Esto aplica únicamente si la reversión corresponde a un gasto que, en el ejercicio en que se registró, no redujo el importe del beneficio contable a distribuir. En el caso concreto, al ser el resultado previo al deterioro negativo, la reversión no debe computarse para el reparto de dividendos ni para el gravamen especial del 15%.
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