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A SOCIMI has requested clarification on whether identifying assets in the memory is sufficient to comply with separate accounting requirements and whether ancillary assets are subject to permanence rules. The DGT clarifies that separate accounting per property is mandatory and that assets not related to the main corporate purpose are not subject to the three-year permanence requirement.
Cuestión planteada 1. Si la sola identificación en la contabilidad de la sociedad de aquellos activos afectos a la actividad SOCIMI y que, por tanto, computan a los efectos de los requisitos de inversión y rentas del 80% a que se refiere el artículo 3 de la Ley 11/2009, de 26 de octubre, por la que se regulan las Sociedades Anónimas Cotizadas de Inversión en el Mercado Inmobiliario, sería suficiente para separar o distinguir los activos afectos a la actividad principal de aquellos activos destinados a actividades accesorias, obligándose la compañía a incluir dicho detalle en la memoria y al mantenimiento de una contabilidad separada.
La contabilidad debe identificar en el balance los activos que cumplen los requisitos de inversión y permitir identificar las rentas de cada inmueble o finca registral. La identificación en la memoria no garantiza que los activos no listados sean accesorios, pues pueden ser terrenos cuya promoción no se inicie en tres años. Los activos no afectos al objeto social principal no están sujetos al requisito de permanencia de tres años. No obstante, los beneficios por su transmisión deben distribuirse en dividendos en al menos un 80%.
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