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A company inquired about SOCIMI investment requirements, particularly regarding the calculation of time periods for land, development start dates, properties under renovation, guarantees, and exclusion of sales proceeds. The DGT clarifies how these elements should be valued to meet the 80% threshold of eligible assets.
Question raised. Described in the body of the response.
For development land, the three-year period to commence activity is calculated from the start of the first tax period of the regime. Development is considered commenced upon its material beginning, excluding preparatory actions. Properties under renovation are counted as investment, but not as leased for the maintenance period. Rental deposits are eligible assets as they are inherent to the lease. SOCIMIs must distribute 100% of the dividends received from other entities within the regime.
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