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A company converting into a SOCIMI has requested guidance on how to account for certain assets and income to meet legal thresholds. The DGT has ruled that household furniture and subsidies compensating for low rents in social housing can be included in the calculation of investment and income requirements.
Cuestión planteada Se plantean las siguientes cuestiones, una vez que la entidad consultante se transforme en SOCIMI y opte por la aplicación del régimen fiscal especial previsto en la Ley 11/2009, en relación con el tratamiento que a efectos del cómputo del requisito de activos y del requisito de rentas establecidos en dicha Ley recibirán ciertos activos e ingresos antes mencionados:
El mobiliario y las instalaciones técnicas destinados a acondicionar viviendas para su arrendamiento pueden computarse como activos aptos, siempre que se incluyan en el precio del alquiler y no haya diferenciación. Las subvenciones de explotación que compensen la disminución de ingresos por tratarse de viviendas de protección oficial deben computarse como rentas del arrendamiento. Para el cómputo de rentas, se debe usar el ingreso íntegro menos los gastos directamente relacionados, como tributos, pérdidas comerciales, amortizaciones, deterioros y los intereses de préstamos efectivamente pagados por la sociedad.
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