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A Spanish company asked whether it could opt for the SOCIMI special tax regime being 100% owned by a Belgian (RREC) entity. The DGT replied that the Belgian entity does not meet the requirement of having property leasing as its main object.
Cuestión planteada 1. Si conforme a la descripción del régimen aplicable a los RREC belga, cabe considerar que la entidad A cumple con los requisitos establecidos en la letra b) del apartado 1 del artículo 2 de la Ley 11/2009 relativos a mismo objeto social que las SOCIMI y sometimiento a un régimen similar al establecido para las SOCIMI en cuanto a política obligatoria legal o estatutaria de distribución de dividendos.
Para que una sociedad española no cotizada opte al régimen SOCIMI bajo el artículo 2.1.c) de la Ley 11/2009, debe estar íntegramente participada por una entidad no residente asimilada a SOCIMI (art. 2.1.b). En este caso, la sociedad belga no se considera asimilada porque de su actividad no se desprende que el objeto social principal sea el arrendamiento de bienes inmuebles de naturaleza urbana. Por tanto, la entidad consultante no puede optar al régimen especial de las SOCIMI.
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