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V3220-23 12 December 2023 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · socimi

Rents from French transparent entities not countable for SOCIMI rent coefficient

A SOCIMI society asks whether rents attributed by French transparent entities (SCI and SNC) after a merger can be counted to meet the SOCIMI rent coefficient. The DGT confirms these rents are not considered suitable for this purpose.

The question raised

Confirmation is requested as to whether the income from the SCI and SNC entities in which C becomes a participant, directly and indirectly, by reason of the merger, which will be imputed to C in the same fiscal year of its obtaining by said SCI and SNC entities, will be considered income included in section 2 of Article 3 of Law 11/2009, for the purposes of compliance with the income coefficient provided for in that article for the application of the SOCIMI regime by C.

The DGT's ruling

French SCI and SNC entities are considered entities under the income attribution regime in Spain. The income derived from these entities is imputed to the SOCIMI company through its permanent establishment in France in the same fiscal year in which it is obtained and retains its nature. Therefore, this real estate income must be included in the taxable base for the calculation of the ratio provided for in Article 3.2 of the LSOCIMI.

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