2.7.2.16 Exit tax regime Listed Public Limited Investment Company in the Real Estate Market (SOCIMI)

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

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