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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.
Cuestión planteada Se solicita confirmación de que las rentas procedentes de las entidades SCI y SNC en las que C pase a participar, de forma directa e indirecta, con motivo de la fusión, que le serán imputadas a C en el mismo ejercicio de su obtención por dichas entidades SCI y SNC, tendrán la consideración de rentas incluidas en el apartado 2 del artículo 3 de la Ley 11/2009, a los efectos del cumplimiento del coeficiente de rentas previsto en ese artículo para la aplicación del régimen SOCIMI por parte de C.
Las rentas obtenidas por las entidades SCI y SNC en Francia se atribuyen fiscalmente a la sociedad consultante en su establecimiento permanente. Sin embargo, estas rentas no pueden considerarse rentas aptas para el cumplimiento del coeficiente previsto en el artículo 3.2 de la Ley 11/2009. El texto no desarrolla una resolución alternativa para estas rentas específicas, limitándose a señalar que las inversiones en dichas entidades no cumplen los requisitos de inversión apta del artículo 2.1.c) de la LSOCIMI.
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