6.6 Case article 12.2 Law 11/2009. Code 00562 Full fee

Case of article 12.2 of Law 11/2009, of October 26

In the case provided for in section 2 of article 12 of Law 11/2009, that is, when income is generated from the transfer of properties owned at the beginning of a year in which the company becomes taxed under another regime. tax regime different from that of the SOCIMI and that are transferred in periods in which that other regime is applicable (this same criterion will be applied to the income from the transfer of shares in other entities to referred to in section 1 of article 2 of said law), said income being understood to be generated linearly in all the years of ownership of the property, the full amount of the tax period will be made up of the part related to the regime other than the SOCIMI and the corresponding part to the aforementioned transmissions taxed in accordance with the provisions of the aforementioned law.

Companies that are in this case must enter the code [00057] on page 1 of form 200.

[00562] = [00520] x ([00558] / 100)