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A SOCIMI has queried whether the residential leasing entities (EDAV) in which it invests must repay tax reliefs if they switch to a SOCIMI regime or are absorbed. The DGT has ruled that regularisation will not be required provided the property maintenance periods are respected.
Cuestión planteada 1. Si las entidades mediante las que se realizarían las diferentes formas de inversión participadas por la entidad consultante no deberán proceder a regularizar los beneficios fiscales disfrutados a efectos del Impuesto sobre Sociedades hasta el momento en que se modifique el régimen fiscal de las entidades (de EDAV a SOCIMI) o dichas entidades participadas sean absorbidas por la entidad consultante.
Si las entidades EDAV cambian su régimen a SOCIMI o son absorbidas por la SOCIMI consultante, no deben regularizar las bonificaciones aplicadas aunque no se haya cumplido el plazo de 3 años de arrendamiento, siempre que dicho plazo se cumpla posteriormente. En caso de cambio de régimen, las entidades deben renunciar al régimen EDAV. En caso de fusión por absorción, la entidad adquirente asume los derechos y obligaciones tributarios de la transmitente. Para el cómputo del plazo de mantenimiento de las participaciones en la SOCIMI, se contará desde su adquisición o constitución. Para los inmuebles adquiridos por fusión, el plazo de mantenimiento de SOCIMI se computará desde el primer periodo impositivo en que integren el patrimonio de la absorbente.
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