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A South African (REIT) enquires whether its Spanish subsidiary (PropCo) can benefit from the SOCIMI special regime. The DGT confirms this is possible if the subsidiary meets the requirements on object, profit distribution and trading on a regulated market.
Cuestión planteada 1. Si la entidad consultante cumple con el requisito establecido en el artículo 2.1.b) de la Ley 11/2009 consistente en tener el mismo objeto social que las Sociedades Anónimas Cotizadas de Inversión en el Mercado Inmobiliario (SOCIMI) y una política de dividendos similar, así como el señalado en el artículo 4 de la Ley 11/2009, y por lo tanto, partiendo de la consideración de que PropCo cumplirá con los restantes requisitos señalados en el artículo 2.1.c) de la Ley 11/2009, esta última podrá optar por el régimen fiscal especial de SOCIMI en las condiciones establecidas en el artículo 8 de la Ley 11/2009.
La sociedad española puede optar al régimen SOCIMI si cumple el artículo 2.1.c) de la Ley 11/2009 y su accionista no residente cumple el artículo 2.1.b). Esto requiere que la entidad sudafricana tenga un objeto social acorde (actividad inmobiliaria y 75% de ingresos por arrendamiento), una política de distribución de beneficios similar a la de las SOCIMI y que sus acciones coticen en un mercado regulado con intercambio de información tributaria.
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