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Form 200. Corporate Income Tax Declaration 2019

2.7.2.15 Tax regime entry Listed Public Limited Investment Company in the Real Estate Market (SOCIMI)

The SOCIMI and the entities resident in Spanish territory referred to in article 2.1.c) of Law 11/2009, of October 26, which regulate the Listed Investment Companies in the Real Estate Market, provided that they meet the requirements established in said regulation, 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 in section 11 of this Help the specialties of completing form 200 for these entities.

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 begins to pay taxes under the regime. special tax SOCIMI regulated in Law 11/2009, of October 26, which regulates listed Investment Companies in the Real Estate Market.

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