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V2390-20 13 July 2020 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · socimi

Three-year restriction on returning to SOCIMI regime does not apply if renunciation occurs before the regime has been applied

A query was raised regarding whether renouncing the SOCIMI regime within the two-year window to meet requirements prevents opting back into it after three years. The DGT has determined that, since the regime was never effectively applied, there is no tax period that triggers the blocking period for a new option.

The question raised

Cuestión planteada

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