2.7.2.16 Tax regime for exiting a Listed Real Estate Investment Company (SOCIMI)

This key will be marked by those entities that were paying taxes under the special tax regime for SOCIMIs and now pay taxes under a different Corporate Tax regime, and that have obtained income derived from the transfer of real estate or shares in other entities owned at the beginning of the tax period in which the company now pays taxes under a tax regime other than that of SOCIMIs, when that transfer is made in periods in which that different regime is applicable, and that according to the provisions of article 12.2 of Law 11/2009, of October 26, which regulates listed Public Limited Companies for Investment in the Real Estate Market, must tax in the period subject to declaration, the part of said income attributable to the tax periods in which the special regime for SOCIMIs was applicable.

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