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A company dedicated to property leasing has requested clarification on whether dividends received from a SOCIMI (Real Estate Investment Trust) qualify for tax relief under the special housing rental regime. The Directorate General for Taxes (DGT) has ruled that these dividends do not constitute income derived from leasing activities and therefore do not count towards the relief calculation.
Cuestión planteada 1. Si a los dividendos percibidos de la SOCIMI se les puede aplicar la bonificación del régimen especial de arrendamiento de viviendas.
La bonificación del régimen especial se aplica sobre las rentas derivadas del arrendamiento de viviendas, integradas por el ingreso obtenido del arrendatario. Los dividendos percibidos de una SOCIMI no generan derecho a la bonificación porque no derivan de la actividad económica principal de arrendamiento. Además, las participaciones en la SOCIMI no son activos susceptibles de generar rentas bonificables para el cómputo de la ratio de inversión.
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