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Form 200. Corporate Income Tax Declaration 2019

2.7.2.14 Listed Joint Stock Company for Investment in the Real Estate Market (SOCIMI)

SOCIMIs and entities resident in Spanish territory referred to in article 2.1 c) of Law 11/2009, of October 26, which regulates Listed Investment Companies in the Real Estate Market, must mark this key. , both in the tax period in which said entities have chosen (through the corresponding communication referred to in article 8.1 of Law 11/2009) to apply the special regime, and in the successive periods in which they continue to apply the regime. special and that they conclude before the resignation from the regime is communicated.

Keep in mind:

In the tax period in which you choose to apply the special regime for SOCIMIs, these entities must also mark the key [00064] "SOCIMI entry tax regime" on page 1 of form 200.

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