Box 00004 Real estate investment company or real estate investment fund

The real estate investment companies and funds regulated in Law 35/2003, of November 4, on Collective Investment Institutions, and that, with the character of , must check this box non-financial collective investment institutions ##2##, whose exclusive purpose is investment in any type of urban property for lease and applies to them 1 percent tax rate ##4##established in article 29.4 of the LIS . The application of said type of tax will require that the real estate that makes up the assets of the aforementioned collective investment institutions not be sold until three years have passed since their acquisition, unless, exceptionally, there is express authorization from the Commission. National Stock Market.

This box must also be checked by real estate investment companies and funds regulated by the Collective Investment Institutions Law, which exclusively develop the activity of housing promotion for their own use. lease, and to which the tax rate of 1 percent established in article 29.4 of the LIS is applicable.

Entities that check this box must complete pages 44 to 48 of model 200 relating to Collective Investment Institutions, instead of pages 3 to 11 of said model.