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A consulting company asks about the requirements to apply for the SOCIMI special tax regime. The DGT clarifies which requirements must be met before opting in and which can be fulfilled within two years.
Cuestión planteada Se plantean diversas cuestiones en relación con la Ley 11/2009 que se describen en el cuerpo de la contestación.
El objeto social principal y el carácter nominativo de las acciones son requisitos esenciales que deben cumplirse antes de ejercer la opción por el régimen SOCIMI. Otros requisitos, como la inversión, el origen de las rentas, la negociación en mercados regulados y el capital social, pueden cumplirse en los dos años siguientes a la opción. Para el cómputo de la inversión, se deben usar valores brutos sin incluir amortizaciones o deterioros. Las rentas de arrendamiento se integran por el ingreso íntegro menos gastos directos y la parte proporcional de gastos generales.
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