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A consulting company asks whether profits attributable to periods before the application of the SOCIMI regime must be distributed. The DGT responds that such distribution obligation does not apply to profits attributable to periods when the society was not subject to the special regime.
Cuestión planteada 1. Si los beneficios correspondientes a las rentas que, por aplicación de lo establecido en el artículo 12.c) de la Ley 11/2009, sean imputadas a ejercicios anteriores (a la aplicación del régimen especial) están excluidos de la obligación de distribución del artículo 6 de conformidad con lo establecido en el artículo 6.1.b) in fine.
La obligación de distribución de beneficios establecida en el artículo 6 de la Ley 11/2009 no alcanza a la parte de la renta derivada de la transmisión de inmuebles poseídos con anterioridad al régimen que sea imputable a periodos impositivos anteriores. Según el artículo 12.1.c), dicha renta se entiende generada de forma lineal durante todo el tiempo de tenencia, y la parte imputable a periodos previos se gravará con el régimen anterior. Los porcentajes de distribución se refieren al resultado contable procedente de cada una de las fuentes de renta citadas en el artículo 6.1.
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