Increase due to non-compliance with the requirements of the SOCIMI

Entities that apply and/or have applied the special tax regime for SOCIMIs and have failed to comply with the 3-year permanence period referred to in article 3.3 of Law 11/2009, of October 26, which regulates Listed Public Limited Companies for Investment in the Real Estate Market, or start to pay taxes under a different regime in the Corporate Tax before the aforementioned three-year period is met, must make the relevant regularizations in accordance with the terms of article 125.3 of the LIS .

Filling in form 200

These adjustments must be included in boxes [ ] and [00642] "Increase due to non-compliance with SOCIMI requirements" on page 14 bis of form 200.

You can consult the regularization procedure for non-compliance with the requirements demanded of SOCIMIs in the section dedicated to these entities in Chapter 10 "Special tax regimes (II)" of this Practical Manual.