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A society asks whether a commercial lease on public land allows a subsidiary to benefit from the SOCIMI regime. The DGT states that such a lease qualifies if it grants rights similar to ownership or surface rights.
Cuestión planteada 1. Si el contrato de arrendamiento actualmente suscrito entre la entidad pública empresarial y la sociedad C cumple los requisitos del artículo 3.1 de la Ley 11/2009 para entenderse como apto para que invierta una SOCIMI.
Los inmuebles explotados mediante contratos con derechos y obligaciones similares a la propiedad o al derecho de superficie se consideran inversión apta para el régimen SOCIMI. Las entidades residentes que no sean SOCIMI pero cumplan los requisitos de inversión y objeto social pueden optar por el régimen fiscal especial. Para evitar el gravamen especial del 19% en dividendos a socios con más del 5%, la tributación efectiva del dividendo (incluyendo retención en España y tributación en el país de residencia, minorada por deducciones) debe ser superior al 10%.
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