Calculation of the total due (page 14 of form 200)
To determine the positive net quota in the liquidation of the Corporate Tax (box [00592] on page 14 of form 200), the entities that apply the special regime of the SOCIMI , will take into account the following specialties :
-
To calculate the full amount, you must enter in box [00562] "Full amount" on page 14 of form 200, the sum of the products obtained on the amounts recorded in boxes [00521] "Part of the taxable base that is taxed at the 0% tax rate" and [00520] "Part of the taxable base for the tax period that is taxed at the general rate":
-
The tax rate of 0 percent will be applied to the amount in box [00521] Therefore, the total rate corresponding to that part of the tax base will be zero.
-
On the amount in box [00520], the general tax rate ## will be applied, which will be the same as the one applied by the entity in the regime under which it paid taxes prior to applying the special regime for SOCIMIs.
In cases of non-compliance with the requirement of the period of permanence referred to in article 3.3 of Law 11/2009, or in which the company starts to pay taxes under another different regime before the aforementioned period is met, the general rate will be applied.
Consequently, the amount to be entered in box [00562] will be the result of performing the following operation:
[00562] = [00520] x ([00558] / 100)
Special case of article 12.2 of Law 11/2009, of October 26
In the case provided for in article 12.2 of Law 11/2009, that is, when income is generated from the transfer of real estate that is owned at the beginning of a year in which the company becomes taxed under a tax regime other than that of SOCIMIs and that is transferred in periods in which said other regime is applicable (this same criterion will apply to income from the transfer of shares in other entities referred to in article 2.1 of said law), said income being understood to be generated in a linear manner in all the years of ownership of the property, the full tax rate for the tax period will be made up of the part relating to the regime other than the SOCIMI and the part corresponding to the aforementioned transfers taxed as established in the aforementioned law.
[00562] = [00520] x ([00558] / 100)
-
-
To calculate the positive net quota, the amount of which will be entered in box [00592] on page 14 of form 200, it must be taken into account that the bonuses and deductions included on said page of form 200 cannot be applied to the amount entered in box [00521] "Part of the taxable base that is taxed at the 0% tax rate".
However, may be applied to the amount entered in box [00520] "Part of the taxable base that is taxed at the general rate", previously reduced by the amount entered in box [00562] "Full amount" on page 14 of form 200.
In cases of non-compliance with the requirement of the period of permanence referred to in article 3.3 of Law 11/2009, or in which the company starts to pay taxes under another different regime before the aforementioned period is met, bonuses and deductions that may apply, where applicable, may be applicable.
-
Once the positive net quota has been obtained (box [00592]), form 200 will be completed as indicated throughout this Practical Manual regarding the general regime of Corporate Tax.
-
Non-compliance . Companies that apply and/or have applied the special tax regime for SOCIMIs and have the 3-year term of permanence referred to in article 3.3 of Law 11/2009, in accordance with the provisions of article 9.1 of Law 11/2009, must include in boxes [00633] and [00642] "Increase due to non-compliance with SOCIMI requirements" (in the event that they pay taxes exclusively to the State or to one or more of the regional tax authorities, respectively) on page 14 bis of form 200, the full quotas and, where applicable, other amounts, resulting from taxing the income generated on the occasion of the transfer of real estate and shares in accordance with the general regime of the Corporate Tax in order to proceed with the relevant regularization provided for in article 125.3 of the LIS.
Likewise, companies that have opted to apply the special regime for SOCIMIs under the conditions set out in the transitional provision of Law but fail to comply with said conditions and, therefore, are subject to tax under the general regime for Corporate Income Tax, must include in these boxes the amount of the difference referred to in the second paragraph of said transitional provision.
In the cases of joint taxation, the amounts to be reimbursed in this declaration for the concepts referred to in the previous paragraph and in the proportion corresponding to each Administration will be recorded in boxes [00633] and [00642] .