Box 00012 SOCIMI

This box must be ticked by the SOCIMI and the entities resident in Spanish territory referred to in article 2.1 c) of Law 11/2009 of 26 October, which regulates Listed Public Limited Companies for Investment in the Real Estate Market, both in the tax period in which said entities have opted (by means of the corresponding communication referred to in article 8.1 of Law 11/2009) to apply the special regime, as well as in the successive periods in which they continue to apply the special regime and which conclude before the renunciation to the regime is communicated.

In the tax period in which it is decided to apply the special regime for SOCIMIs, said entities must also mark the box [00064] "SOCIMI entry tax regime" on page 1 of form 200.

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