2.6.2.15 SOCIMI exit tax regime

This key must be marked by those entities that, having paid taxes under the special tax regime SOCIMI have gone on to pay taxes under another different Corporate Tax regime and, in accordance with the provisions of section 2 of article 12 of Law 11/2009, have obtained income derived from the transfer of real estate or shares in other entities owned at the beginning of the tax period in which the company went on to pay taxes under the different tax regime, and part of said income, being attributable to tax periods in which the special SOCIMI tax regime was applied, must be taxed in the tax period subject to declaration.

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