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A query was raised regarding whether the profit distribution percentages for SOCIMIs should be calculated based on the sum of positive and negative accounting results across all financial years. The Directorate General for Tax Affairs (DGT) ruled that these percentages must be applied to the amount of profit that is eligible for distribution in accordance with commercial law.
Cuestión planteada 1. Si los porcentajes establecidos en el artículo 6.1 de la Ley 11/2009 deben aplicarse teniendo en consideración la suma de los resultados contables positivos y negativos obtenidos en todos los ejercicios en los que hubiera sido de aplicación el régimen de SOCIMI.
Debe distribuirse el beneficio obtenido en el ejercicio en los porcentajes que dispone el artículo 6.1 de la Ley 11/2009. Para determinar el importe a distribuir, se debe considerar primero el importe de beneficio que, de acuerdo con la normativa mercantil, resulte susceptible de distribución. Sobre dicho importe mercantilmente distribuible se aplicarán los porcentajes de distribución previstos en la Ley de SOCIMI.
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