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Un Nuevo Vehículo De Optimización Fiscal: Las Socimis

Author

Listed:
  • Estela Rivas Nieto

    (Universidad Rovira i Virgili)

Abstract
El presente artículo tiene por finalidad analizar la tributación de las SOCIMIS, las Sociedades Anónimas Cotizadas de Inversión en el Mercado Inmobiliario, como un vehículo dinamizador del mercado del alquiler novedoso en nuestro ordenamiento jurídico tributario. Fueron creadas en el año 2009 y modificadas en 2012. Hasta que no se modificó su régimen jurídico y su régimen fiscal favoreciendo y flexibilizando la figura en el sentido de satisfacer el Impuesto sobre Sociedades a un cero por ciento, no se empezaron a crear estas sociedades.

Suggested Citation

  • Estela Rivas Nieto, 2015. "Un Nuevo Vehículo De Optimización Fiscal: Las Socimis," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 154(1), pages 139-161, March.
    • Handle: RePEc:hpe:crotri:y:2015:v:154:i:1:p:139-161
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    File URL: https://www.ief.es/vdocs/publicaciones/1/154.pdf#page=159
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    More about this item

    Keywords

    sociedad; tributación; alquiler; beneficio fiscal; impuesto sobre sociedades; cotización; capital social; Mercado Alternativo Bursátil.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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