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Form 200. Corporate Income Tax Declaration 2018

10.2.3 Increase due to non-compliance with the requirements demanded of REITs

Companies that apply and/or have applied the special tax regime of the SOCIMI and have failed to comply with the 3-year term of permanence referred to in article 3.3 of Law 11/2009, of October 26, which regulates Listed Investment Companies in the Real Estate Market, in accordance with the provisions of article 9.1 of Law 11/2009, must include in the codes [00633] and [00642] «Increment for non-compliance with SOCIMI requirements" (in the event that it is taxed exclusively to the State or to one or more of the regional tax administrations, respectively) on page 14bis of form 200, the full contributions and, where appropriate, other amounts, resulting to tax the income generated on the occasion of the transfer of real estate and participations in accordance with the general regime of Corporate Tax in order to proceed with the pertinent regularization provided for in article 125.3 of the LIS .

Likewise, companies that, having opted for the application of the special SOCIMI regime in the manner provided for in the first transitional provision of Law 11/2009 and in accordance with which they become taxed under the general Corporate Tax regime, must include in these keys the amount of the difference referred to in the second paragraph of said transitional provision.

In cases of joint taxation, the amounts that must be refunded in this declaration for the concepts referred to in the previous paragraph and in the proportion that corresponds to each Administration will be entered in the codes [00633] and [00642].