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A consulting company has enquired whether it can apply the special SOCIMI regime, if dividends received from other SOCIMIs are taxed at 0%, and if it can avoid the 19% special levy on its own dividends if its non-resident shareholders are taxed at a rate of at least 10%. The DGT confirms the applicability of the regime and the conditions required to avoid the 19% levy.
Cuestión planteada Se plantean diversas cuestiones en relación con el régimen fiscal especial de las Sociedades Anónimas Cotizadas de Inversión en el Mercado Inmobiliario que se describen en el cuerpo de la contestación.
Las entidades SOCIMI tributan al 0% en el Impuesto sobre Sociedades por los dividendos procedentes de otras SOCIMI. Para evitar el gravamen especial del 19% sobre dividendos distribuidos a socios con participación igual o superior al 5%, estos deben tributar en su sede al menos al 10%. En el caso de socios no residentes, este porcentaje se determina considerando tanto la retención en fuente en España como el tipo impositivo en su país de residencia, minorado por deducciones o exenciones para eliminar la doble imposición.
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