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A SOCIMI (Real Estate Investment Trust) has requested a ruling on whether it can apply the deduction for the reinvestment of extraordinary profits to the portion of income from a real estate transfer generated prior to joining the special tax regime. The Directorate General for Taxes (DGT) has ruled that such a deduction cannot be applied.
Cuestión planteada
La renta de la transmisión de inmuebles poseídos antes de aplicar el régimen SOCIMI se entiende generada de forma lineal durante todo el tiempo de tenencia. La parte de la renta imputable a periodos anteriores se grava con el régimen y tipo de gravamen anterior. Dado que la deducción por reinversión de beneficios extraordinarios fue derogada por la LIS, no puede aplicarse a ninguna parte de la renta generada en la transmisión.
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