2.6.2.13 SOCIMI

This key must be marked by those companies regulated by Law 11/2009, of October 26, which regulates Public Limited Companies for Investment in the Real Estate Market, and other entities resident in Spanish territory referred to in letter c) of section 1 of article 2 of said law that meet the requirements established in this same law, in any case, that have duly opted to apply the special tax regime also regulated therein to the Corporate Tax.

You can consult section 11 of this Help for the specific details of completing form 200 for these entities.