Box 00064 SOCIMI entry tax regime

This box must be checked by the SOCIMI and the entities resident in Spanish territory referred to in article 2.1.c) of Law 11/2009 of 26 October, regulating Listed Public Limited Companies for Investment in the Real Estate Market, provided that they meet the requirements established in said law, in the tax period in which they have chosen to apply the special tax regime for SOCIMI provided for in the aforementioned Law 11/2009.

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