Box 00057 SOCIMI exit tax regime

This box will be checked by those entities that were paying taxes under the special tax regime for SOCIMIs and are now paying 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 is now paying taxes under a tax regime other than that of SOCIMIs, when that transfer is made in periods in which that different regime is applicable, and that according to the provisions of article 12.2 of Law 11/2009 , of October 26, which regulates listed Public Limited Companies for Investment in the Real Estate Market, must tax in the period subject to declaration, the part of said income attributable to the tax periods in which the special regime for SOCIMIs was applied .

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