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A SOCIMI company has enquired whether investing in a fund qualifies for its special tax regime and if dividends and income from transfers would be exempt. The DGT indicates that the investment will be eligible if the fund complies with the SOCIMI requirements regarding corporate purpose, profit distribution, and investment criteria.
Cuestión planteada 1. Aptitud de la inversión a efectos del artículo 2.1.c) de la Ley 11/2009 de SOCIMI.
Para que la inversión en un fondo sea apta según el artículo 2.1.c) de la Ley 11/2009, el fondo debe tener como objeto social principal la adquisición de inmuebles urbanos para arrendamiento, cumplir con la política de distribución de beneficios y los requisitos de inversión del artículo 3. Si se cumplen estos requisitos, los dividendos y rentas por transmisión podrán estar exentos bajo el artículo 21 de la LIS, siempre que se cumplan los plazos de tenencia y los umbrales de participación o valor de adquisición.
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