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研究生:葛和安
研究生(外文):Joan Quer Hinojosa
論文名稱(外文):SOCIMI: the Spanish REIT
指導教授:李阿乙李阿乙引用關係
口試委員:楊百川邱雅萍
口試日期:2012-04-24
學位類別:碩士
校院名稱:輔仁大學
系所名稱:國際創業與經營管理學程碩士在職專班
學門:商業及管理學門
學類:企業管理學類
論文種類:學術論文
論文出版年:2012
畢業學年度:100
語文別:英文
論文頁數:23
外文關鍵詞:REITSOCIMI
相關次數:
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The following project will analyze the Real Estate Investment Trust.
Moreover I will make a study of the REIT model applied in Spain that
receives the name of Listed Companies Investment in Real Estate SOCIMI.
Finally we will go over the causes of failure of that law in Spain.
1. REIT background and history…………………………………….......Pg. 1
1.1 Characteristics of a REIT…………………………………………..Pg.2
1.2 Global Real Estate Investing………………………………………Pg. 4
2. The Law in Spain…………………………………………………..…Pg. 6
2.1 SOCIMIs regulation………………………………………………Pg. 6
2.1.1 Definition………………………………………………….Pg. 7
2.1.2 Social Capital…………………………………………..….Pg. 7
2.1.3 Composition of assets……………………………………..Pg. 7
2.1.4 INCOME (dividends) DISTRIBUTION…………………..Pg. 8
2.1.5 Taxation of SOCIMI………………………………………Pg. 9
2.1.6 Information requestments………………………………...Pg. 13
2.1.7 SOCIMIs and investments abroad………………………..Pg. 13
3. Spain Case: Why it does not work?.....................................................Pg. 15
3.1 What kind of companies could become a SOCIMI?..................... Pg 18
‐ SOCIMI: ¿El REIT de nueva generación?. Viñuales Sanabria. Garrigues,
Abogados y Asesores Tributarios
‐ The Draft Bill for the regulation of the Spanish REITs. Ashurst Madrid.
October 2008
‐ Listed corporations for investment in the real estate market (socimis) and other
new developments introduced by law 11/2009 in the area of real estate taxation.
Garrigues 2009
‐ http://www.nubricks.com/archives/1416/spanish‐reits‐new‐way‐to‐invest‐in‐spanishproperty/
‐ http://www.reit.com/
‐ http://www.ief.es/documentos/recursos/publicaciones/revistas/cron_trib/135_Vinual
es.pdf
‐ http://www.taxand.com/news/newsletters/Spanish_REITs_Introduce_Lower_Rate_Ta
x_from_30percent_to_19percent
‐ http://www.bakermckenzie.com/es‐MX/RRNewSpanishREITsRegimeNov09/
‐ http://www.reit.com/AboutNAREIT/AboutNAREIT.aspx
‐ http://www.cincodias.com/articulo/empresas/reit‐abren‐pequenoinversor/
20081015cdscdiemp_1/
‐ http://www.inmodiario.com/199/13454/inmobiliario‐espa‐previsiones‐para‐
2012.html
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