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A Belgian company seeks advice on whether its Spanish subsidiary can access the SOCIMI special tax regime, focusing on the parent's object of activity, dividend policy, and the required nomination and listing conditions under Spanish law.
Cuestión planteada Se pregunta si puede entenderse que la sociedad consultante cumple con los requisitos necesarios para ser considerada como entidad no residente en territorio español con un objeto social y una política obligatoria, legal o estatutaria de distribución de beneficios similar al establecido para las SOCIMI, de acuerdo con lo establecido en el artículo 2.1.b) de la Ley 11/2009, de 26 de octubre, por la que se regulan las Sociedades Anónimas Cotizadas de Inversión en el Mercado Inmobiliario, y consecuentemente una filial española participada al 100% por la Sociedad cumpliría el requisito establecido en el segundo párrafo del artículo 2.1.c) de la mencionada Ley.
Para que una filial española pueda optar al régimen SOCIMI, la matriz no residente debe tener el mismo objeto social (adquisición y arrendamiento de inmuebles urbanos) y una política de distribución de beneficios similar a la del artículo 6 de la Ley 11/2009. El requisito de acciones nominativas se entiende cumplido si es posible identificar a los socios (al menos el 95%) para garantizar la tributación mínima. La similitud en la distribución de beneficios dependerá de si se cumplen los plazos y porcentajes exigidos por la normativa española.
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