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A Belgian company asks whether its Spanish subsidiary can access the SOCIMI special tax regime. The DGT examines whether the parent company meets requirements on social object, dividend policy, share quotation and nominal character.
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 la filial española aplique el régimen SOCIMI, la matriz belga debe tener como objeto social la adquisición de inmuebles para arrendamiento, cumplir con una política de distribución de beneficios similar a la del artículo 6 de la Ley 11/2009 y cumplir requisitos de cotización. El carácter nominativo de las acciones se entiende cumplido si es posible identificar a los socios, garantizando la tributación mínima, lo que ocurre si se identifica a más del 95% de los socios.
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