Box 00012 SOCIMI

The SOCIMI and the entities resident in Spanish territory referred to in article 2.1 c) of Law 11/2009 must check this box. of October 26, which regulates Listed Investment Companies in the Real Estate Market, both in the tax period in which said entities have opted (through the corresponding communication referred to in article 8.1 of Law 11/ 2009) for applying the special regime, as well as in the successive periods in which the special regime continues to apply and which conclude before the renunciation of the regime is communicated.

In the tax period in which they choose to apply the special regime for REITs, said entities must also mark the box [00064] «Tax regime SOCIMI entry» on page 1 of form 200.

You can consult the particularities of the special tax regime for REITs in Chapter 10 of this Practical Manual.