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An association of SOCIMIs has enquired whether accounting income from the reversal of asset impairments (which have no tax impact) should be included when calculating the profits subject to mandatory dividend distribution. The Directorate General for Taxes (DGT) has ruled that such income must be ignored for the purpose of the distribution obligation, provided that the original impairment did not reduce accounting profit at the time it occurred.
Cuestión planteada Si, a la vista de la problemática expuesta, y con el objeto de mitigar el impacto de determinados deterioros contables en la liquidez de las SOCIMI y, en su consecuencia, en el cumplimiento de los requisitos para la aplicación del régimen fiscal especial de las SOCIMI, podría resultar de aplicación alguna de las siguientes alternativas:
El ingreso contable por reversión de un deterioro de activos que no fue fiscalmente deducible debe ignorarse a efectos de la obligación de distribución de beneficios del artículo 6 de la LSOCIMI. Esto aplica únicamente en la medida en que dicha reversión corresponda a un gasto que, en el ejercicio en que se contabilizó, no redujo el importe del beneficio contable a distribuir.
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