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A SOCIMI and its subsidiaries ask whether temporary situations affect the 80% asset test. The DGT responds that advances from foreclosure sales, properties occupied by third parties, and those undergoing renovation may be counted as real estate assets.
Question raised 1. Confirmation that the transitory situations occurring until the effective offering of the dwellings for rent do not negatively affect compliance with the asset test provided for in Article 3.1 of Law 11/2009, and in particular:
Advances for assignment by auction in mortgage foreclosures are counted as real estate assets if there is an unequivocal commitment to acquire them. Dwellings occupied by third parties without legal title are also counted as eligible assets, provided they are intended for lease after possession is recovered. Likewise, properties undergoing rehabilitation or conditioning for rental are considered computable investments for the 80% investment requirement.
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