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An entity inquired whether it could apply the SOCIMI regime as an unlisted company under the ownership of an assimilated foreign parent company. The DGT ruled that, as the requirements for ownership and trading were not met within the legal timeframe, the entity must tax under the general regime and regularise previous periods.
Question posed a) Whether entity Y could continue applying the SOCIMI regime pursuant to the provisions of the second paragraph of Article 2.1.c) of Law 11/2009 (unlisted SOCIMI).
To opt for the SOCIMI regime under Article 2.1.c), the entity must have 100% of its capital held by SOCIMIs or assimilated non-resident entities on the date of the option. The investment, trading, capital, and denomination requirements may be met in the following two years. If the failure to comply with ownership requirements is not rectified in the following fiscal year, the entity must be taxed under the general regime and pay the difference in tax liabilities for previous periods.
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