2.7.2.15 Tax regime for entry into a Listed Real Estate Investment Company (SOCIMI)

This key must be marked by SOCIMI 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, provided that they meet the requirements established in said law, in the tax period in which they have chosen to apply the special tax regime for SOCIMIs provided for in the aforementioned Law 11/2009.

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

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.