Box 00064 SOCIMI entry tax regime

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 the Listed Public Limited Investment Companies in the Real Estate Market, provided that they meet the requirements established in said regulation, in the tax period in which they have chosen to apply the regime special tax of REITs provided for in the aforementioned Law 11/2009.

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