{"id":5000,"date":"2016-03-02T08:00:42","date_gmt":"2016-03-02T08:00:42","guid":{"rendered":"http:\/\/www.asociacion-eurojuris.es\/en\/?p=5000"},"modified":"2020-04-11T07:15:57","modified_gmt":"2020-04-11T07:15:57","slug":"le-regime-fiscal-des-societes-dinvestissement-immobilier-cotees-espagnoles-socimi","status":"publish","type":"post","link":"http:\/\/www.asociacion-eurojuris.es\/en\/le-regime-fiscal-des-societes-dinvestissement-immobilier-cotees-espagnoles-socimi\/","title":{"rendered":"Le r\u00e9gime fiscal des Soci\u00e9t\u00e9s d\u2019Investissement Immobilier Cot\u00e9es espagnoles (SOCIMI)"},"content":{"rendered":"<p style=\"text-align: justify;\">Les<a href=\"http:\/\/www.mariscal-abogados.eu\/lobligation-de-cotation-des-societes-dinvestissement-immobilier-cotees-espagnoles-socimi\/\"> Soci\u00e9t\u00e9s d\u2019Investissement Immobilier Cot\u00e9es espagnoles (SOCIMI)<\/a> b\u00e9n\u00e9ficient d\u2019avantages fiscaux remarquables, si les conditions pr\u00e9vues par la loi sont remplies (lien vers l\u2019article 127 2016). Le r\u00e9gime fiscal applicable repose principalement sur une imposition \u00e0 l\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s \u00e0 un taux de 0%.<!--moreLe r\u00e9gime fiscal des Soci\u00e9t\u00e9s d\u2019Investissement Immobilier Cot\u00e9es espagnoles (SOCIMI)--><\/p>\n<p style=\"text-align: justify;\">Toutefois, il faut prendre en consid\u00e9ration que le non respect des conditions de maintien des biens immobiliers en location, durant 3 ans, a pour cons\u00e9quence que le r\u00e9gime fiscal sp\u00e9cial ne s\u2019appliquera pas. En effet, le r\u00e9gime fiscal g\u00e9n\u00e9ral s\u2019appliquera et il s\u2019\u00e9tend \u00e0 tous les revenus g\u00e9n\u00e9r\u00e9s par ces biens immobiliers lors des exercices fiscaux o\u00f9 le r\u00e9gime sp\u00e9cial aurait trouv\u00e9 \u00e0 s\u2019appliquer.<\/p>\n<p style=\"text-align: justify;\">De plus, la SOCIMI fait l\u2019objet d\u2019un pr\u00e9l\u00e8vement de 19% sur le montant des dividendes ou participations aux b\u00e9n\u00e9fices distribu\u00e9s aux actionnaires dont la participation est sup\u00e9rieure ou \u00e9gale \u00e0 5% du capital social, lorsque ces dividendes sont exon\u00e9r\u00e9s ou impos\u00e9s \u00e0 un taux inf\u00e9rieur \u00e0 10%.<\/p>\n<p style=\"text-align: justify;\">En outre, les Soci\u00e9t\u00e9s d\u2019Investissement Immobilier Cot\u00e9es espagnoles (SOCIMI) jouissent d\u2019une d\u00e9duction d\u2019Imp\u00f4t sur les Transmissions Patrimoniales \u00e0 Titre On\u00e9reux (ITP) de 95% en cas d\u2019acquisition de logements \u00e0 des fins locatives et de terrains destin\u00e9s \u00e0 la promotion de logements \u00e0 des fins locatives. Les SOCIMI sont aussi totalement exon\u00e9r\u00e9es de l\u2019Imp\u00f4t sur les Actes Juridiques (constitution, apports, etc.).<\/p>\n<p style=\"text-align: justify;\">Une fois ces bases pos\u00e9es, il faut souligner que la SOCIMI perd l\u2019application de ce r\u00e9gime fiscal, au b\u00e9n\u00e9fice du r\u00e9gime g\u00e9n\u00e9ral d\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s, si les circonstances suivantes se produisent\u00a0: exclusion de n\u00e9gociation sur les march\u00e9s r\u00e9glement\u00e9s ou dans le cadre d\u2019un syst\u00e8me multilat\u00e9ral de n\u00e9gociation, non respect substantiel des obligations d\u2019information dans l\u2019annexe des comptes annuels, d\u00e9faut d\u2019accord de distribution ou de versement total ou partiel des dividendes selon les termes pr\u00e9vus par la loi, renonciation \u00e0 l\u2019application du r\u00e9gime fiscal sp\u00e9cial, non respect d\u2019autres conditions sans que la violation ne soit imm\u00e9diatement rectifi\u00e9e.<\/p>\n<p style=\"text-align: justify;\">D\u2019autre part, concernant la fiscalit\u00e9 relative aux actionnaires ou investisseurs, il faut distinguer plusieurs cas : (i) les actionnaires personnes morales r\u00e9sidents fiscal en Espagne (ou non r\u00e9sidentes mais comptant un \u00e9tablissement permanent en Espagne) sont assujettis \u00e0 l\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s et ils incluent les dividendes dans l\u2019assiette de l\u2019imp\u00f4t sans pouvoir appliquer l\u2019exon\u00e9ration tendant \u00e0 \u00e9viter la double imposition\u00a0; (ii) les actionnaires personnes physiques r\u00e9sidents en Espagne doivent payer l\u2019Imp\u00f4t sur le Revenu des Personnes Physiques et inclure les dividendes dans l\u2019assiette de l\u2019imp\u00f4t et s\u2019applique un pr\u00e9l\u00e8vement maximum de 23%\u00a0; et (iii) les actionnaires non r\u00e9sidents sans \u00e9tablissement permanent qui per\u00e7oivent des dividendes d\u2019une SOCIMI sont soumis \u00e0 une retenue de 19% sauf si une exon\u00e9ration (m\u00e8re \u2013 fille) ou un taux r\u00e9duit s\u2019applique.<\/p>\n<p><strong>Jos\u00e9 Mar\u00eda Mesa Molina et Alberto \u00c1lvarez Mar\u00edn<\/strong><\/p>\n<p><a title=\"Mariscal Abogados, Avocats Madrid, Espagne\" href=\"http:\/\/www.mariscal-abogados.eu\/categoria\/investissement-et-residence-en-espagne\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Mariscal Abogados, Avocats francophones en Espagne<\/strong><\/a><\/p>\n<h2><strong><strong><a title=\"Eurojuris Espa\u00f1a, international network of law firms in Spain\" href=\"http:\/\/www.asociacion-eurojuris.es\/en\" target=\"_blank\" rel=\"noopener noreferrer\"><em>Eurojuris Espa\u00f1a<\/em><\/a><\/strong><\/strong><strong><strong><a title=\"Eurojuris Espa\u00f1a, international network of law firms in Spain\" href=\"http:\/\/www.asociacion-eurojuris.es\/en\" target=\"_blank\" rel=\"noopener noreferrer\"><em>, r\u00e9seau espagnol inernational de cabinet d\u2019avocats<\/em><\/a><\/strong><\/strong><\/h2>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le r\u00e9gime fiscal applicable aux Soci\u00e9t\u00e9s d\u2019Investissement Immobilier espagnoles (SOCIMI) repose sur une imposition \u00e0 0% \u00e0 l\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s et une d\u00e9duction de 95% de l\u2019Imp\u00f4t sur les Transmissions Patrimoniales \u00e0 Titre On\u00e9reux.  <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[258],"tags":[],"class_list":["post-5000","post","type-post","status-publish","format-standard","hentry","category-articles-juridiques"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>R\u00e9gime fiscal des SIIC ou SOCIMI<\/title>\n<meta name=\"description\" content=\"Le r\u00e9gime 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