Box 00057 SOCIMI exit tax regime

This box 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 shares in other entities owned at the beginning of the tax period in which the company becomes taxable under the tax regime other than that of SOCIMIs, when this transfer is carried out in periods in which it is application of this different regime, and that according to the provisions of article 12.2 of Law 11/2009 , of October 26, which regulates listed Public Investment Companies in the Market Real Estate, must tax in the reporting period, the part of said income attributable to the tax periods in which the special regime for REITs was applicable.

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