Box 00004 Real estate investment company or real estate investment fund

This box must be checked by real estate investment companies and funds regulated by Law 35/2003, of November 4, on Collective Investment Institutions, and which, as non-financial collective investment institutions , have as their exclusive purpose the investment in any type of urban property for leasing and to which the percent tax rate established in article 29.4 of the LIS applies. The application of this type of tax will require that the real estate comprising the assets of the aforementioned collective investment institutions not be sold until three years have elapsed since their acquisition, unless, exceptionally, there is express authorization from the National Securities Market Commission.

This box must also be checked by real estate investment companies and funds regulated by the Collective Investment Institutions Law, which exclusively carry out the activity of promoting housing for leasing, and to which the percent tax rate established in article 29.4 of the LIS applies.

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