2.6.2.14 SOCIMI entry tax regime
In order 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 becomes taxed under the special tax regime SOCIMI regulated by Law 11/2009, of October 26, which regulates listed Public Limited Companies for Investment in the Real Estate Market.
You can consult section 11 of this Help for the specific details of completing form 200 for these entities.