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The query examines whether company B, under the SOCIMI regime, loses its tax status if its shares are not directly listed but are instead indirectly listed through a parent company A that is listed. The Directorate-General for Tax (DGT) rules that the status is not lost provided that company A meets the listing requirements and company B is wholly owned by it within a two-year period.
Cuestión planteada Si la tributación aplicable a la sociedad B como entidad acogida al régimen de SOCIMI no se verá afectada por el hecho de que sus acciones no sean finalmente admitidas a negociación, sino que su cotización sea indirecta mediante la admisión a cotización de las acciones de la sociedad A en los mismos términos y plazo aplicables a la sociedad B (dentro de los dos años siguientes a la fecha de la opción por la aplicación del régimen SOCIMI por la sociedad B).
La sociedad B puede mantener el régimen fiscal especial de SOCIMI si, tras una adquisición sobrevenida, pasa a ser una entidad del artículo 2.1.c) de la Ley 11/2009. Para ello, debe estar íntegramente participada por la sociedad A y esta última debe ser admitida a negociación en un mercado regulado o sistema multilateral de negociación. Estos requisitos deben cumplirse dentro de los dos años siguientes a la fecha de la opción por el régimen especial de la sociedad B. La DGT señala que no se incumple un requisito sustancial ya que el objeto social y la política de dividendos se mantienen.
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