2.6.2.14 SOCIMI entry tax regime
To comply with the obligation to notify the State Tax Administration Agency referred to in section 1 of article 8 of Law 11/2009, this box must be checked in those cases in which the company begins to pay taxes under the regime. special tax SOCIMI regulated in Law 11/2009, of October 26, which regulates listed Investment Companies in the Real Estate Market.
You can consult in section 11 of this Help the specialties of completing form 200 for these entities.