2.6.2.13 SOCIMI

Those companies regulated by Law 11/2009, of October 26, which regulates Listed Investment Companies in the Real Estate Market, and other entities resident in Spanish territory referred to in letter c, must enter this key. 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 for the application in Corporate Tax of the special tax regime also regulated therein.

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