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Form 200. Corporate Income Tax Declaration 2019

2.7.2.14 Listed Real Estate Investment Company (SOCIMI)

This key must be marked by SOCIMIs and entities resident in Spanish territory referred to in article 2.1 c) of Law 11/2009, of October 26, which regulates Listed Public Limited Companies for Investment in the Real Estate Market, both in the tax period in which said entities have opted (through the corresponding communication referred to in article 8.1 of Law 11/2009) to apply the special regime, as well as in the successive periods in which they continue to apply the special regime and which conclude before the renunciation of the regime is communicated.

Keep in mind:

In the tax period in which the special regime for SOCIMIs is applied, these entities must also mark the code [00064] "SOCIMI entry tax regime" on page 1 of form 200.

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