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Practical Manual of Companies 2020.

Calculation of the total due (page 14 of form 200)

To determine the positive liquid quota in the liquidation of Corporate Tax ( box [00592] on page 14 of form 200), the entities that apply the special regime of the SOCIMI , they will take into account the following specialties:

  1. To calculate the full quota, you must enter in box [00562] “Full quota” on page 14 of form 200 the sum of the products obtained on the amounts collected in boxes [00521] “Part of the tax base that is taxed at the tax rate of 0%” and [00520] "Part of the tax base of the tax period that is taxed at the general rate":

    1. The tax rate of ## [00521] . Therefore, the full amount corresponding to that part of the tax base will be zero.

    2. On the amount of box [00520], the general tax rate will be applied, which will be the same as that applied by the entity in the regime for that was taxed prior to applying the special regime for SOCIMIs.

      In cases of non-compliance with the requirement of the permanence period referred to in article 3.3 of Law 11/2009, or in which the company begins to pay taxes under another different regime before the aforementioned period is met, the general type.

    Consequently, the amount to be entered in box [00562] will be the result of performing the following operation:

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

    Special case of article 12.2 of Law 11/2009, of October 26

    In the case provided for in article 12.2 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 tax regime other than the of the REITs 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 the shares in other entities referred to in article 2.1 of said law), understood to be generated said income on a linear basis 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 part corresponding to the aforementioned transfers taxed in accordance with the provisions of the aforementioned law.

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

  2. To calculate the positive liquid quota whose amount will be entered in box [00592] on page 14 of form 200, it must be taken into account that the bonuses and deductions collected on said page of the form 200 ## cannot be applied to the amount entered in box [00521] "Part of the tax base that is taxed at the 0% tax rate."

    On the other hand, may be applied to the amount entered in box [00520] "Part of the tax base that is taxed at the general rate", previously reduced by the amount recorded in box [ 00562] “Full fee” on page 14 of model 200.

    In cases of non-compliance with the requirement of the permanence period referred to in article 3.3 of Law 11/2009, or in which the company begins to pay taxes under another different regime before Once the aforementioned period is met, the bonuses and deductions that may apply may be applicable.

  3. Once the positive liquid quota has been obtained (box [00592]), form 200 will be completed as indicated throughout this Practical Manual regarding the general Corporate Tax regime.

  4. Default . Companies that apply and/or have applied the special tax regime for SOCIMIs and have failed to comply with the 3-year term of permanence referred to in article 3.3 of Law 11/2009, In accordance with the provisions of article 9.1 of Law 11/2009, they must include in boxes [00633] and [00642] “Increase for non-compliance with SOCIMI requirements” (in the case of that pays taxes exclusively to the State or to one or more of the regional tax administrations, respectively) on page 14 bis of model 200, the full contributions and, where appropriate, other amounts, resulting from taxing the income generated on the occasion of the transfer of real estate and participations in accordance with the general corporate tax regime in order to proceed with the pertinent regularization provided for in article 125.3 of the LIS.

    Likewise, companies that, having opted for the application of the special SOCIMI regime with the conditions provided for in the first transitional provision of Law 11/2009 fail to comply with said conditions and, therefore, pass to be taxed under the general corporate tax regime, they must include in these boxes the amount of the difference referred to in the second paragraph of said transitional provision.

    In the cases of joint taxation, that should be reimbursed in this declaration for the concepts referred to in the previous paragraph and in the proportion that corresponds to each Administration.