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A SOCIMI that opted for the SOCIMI regime asks whether a full acquisition by another SOCIMI affects its taxation. The DGT responds that a change in the subsidiary subscription model to another SOCIMI does not prevent the application of the special regime.
Cuestión planteada 1. Si los hechos adicionales descritos, conocidos con posterioridad a la presentación de la consulta V1630-13, no alteran la tributación descrita en la misma, al no afectar las circunstancias sobrevenidas a los fundamentos y motivos económicos válidos aducidos para justificar la fusión de la sociedad B y la entidad consultante, por lo que no deberían afectar a las conclusiones de la citada consulta, solicitándose confirmación sobre el mantenimiento de la aplicabilidad del régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades.
La adquisición del 100% de las acciones de la consultante por una nueva SOCIMI no impide la aplicación del régimen especial de la Ley 11/2009. Si la entidad pasa de ser una sociedad que cotiza en mercado regulado a ser una filial íntegramente participada por una SOCIMI, podrá aplicar el régimen según el artículo 2.1.c). En caso de incumplimiento temporal de la titularidad íntegra, se puede subsanar en el ejercicio siguiente sin perder el régimen fiscal especial.
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