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Practical Handbook for Companies 2021

Calculation of the total due (page 14 of form 200)

In order to determine the positive net tax liability in the corporate income tax settlement (box [00592] on page 14 of form 200), entities that apply the special regime for SOCIMI , shall take into account the following special features :

  1. To calculate the total tax liability, you must enter in the box [00562] "Total tax liability" on page 14 of form 200, the sum of the products obtained on the amounts shown in the boxes [00521] "Part of the taxable base taxed at the 0% tax rate" and [00520] "Part of the taxable base of the tax period taxed at the general rate":

    1. The tax rate of 0 percent shall be applied to the amount in box [00521].Therefore, the full tax liability corresponding to that part of the tax base will be zero.

    2. The amount in box [00520], will be subject to the general tax rate , which will be the same as that applied by the entity under the regime under which it was taxed prior to applying the special SOCIMI regime.

      In cases of non-compliance with the permanence period requirement referred to in Article 3.3 of Law 11/2009, or in which the company becomes taxed under a different system before the aforementioned period has elapsed, the standard rate will be applied.

    Consequently, the amount to be entered in box [00562] shall be the result of the following operation:

    [00562] = [00520] x ([00558] / 100)

    Special case of Article 12.2 of Law 11/2009, of 26 October 2009

    In the case provided for in Article 12.2 of Law 11/2009, i.e. when income is generated from the transfer of real estate owned at the beginning of a year in which the company is taxed under a tax regime other than that of SOCIMIs and which is transferred in periods in which this other regime is applicable (this same criterion will be applied to income from the transfer of shares in other entities referred to in Article 2.1 of said law), with said income being understood to be generated on a linear basis in all years of ownership of the property, the full tax liability for the tax period will be made up of the part relating to the regime other than SOCIMI and the part corresponding to the aforementioned transfers taxed under the provisions of the aforementioned law.

    [00562] = [00520] x ([00558] / 100)

  2. In order to calculate the positive net tax liability, the amount of which shall be entered in box [00592] on page 14 of form 200, it should be taken into account that the allowances and deductions included on that page of form 200 cannot be applied to the amount entered in box [00521] "Part of the tax base taxed at a tax rate of 0%".

    On the other hand, may be applied to the amount entered in box [00520] "Part of the taxable base taxed at the general rate", previously reduced by the amount entered in box [00562] "Full tax liability" on page 14 of form 200.

    In the 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 becomes taxed under a different regime before the aforementioned period is met, the allowances and deductions which, where applicable, may be applicable, may be applicable.

  3. Once the positive net tax liability has been obtained (box [00592]), form 200 shall be completed as indicated throughout this Practical Manual with respect to the general corporate income tax system.

  4. Non-compliance.Las sociedades que apliquen y/o hayan aplicado el régimen fiscal especial de las SOCIMI y hayan incumplido el plazo de 3 años de permanencia a que se refiere el artículo 3.3 de la Ley 11/2009, conforme a lo establecido en el artículo 9.1 de la Ley 11/2009, deberán incluir en las casillas [00633] y [00642] «Incremento por incumplimiento de requisitos SOCIMI» (en el caso de que tribute exclusivamente al Estado o ante una o varias de las Administraciones tributarias forales, respectivamente) de la página 14 bis del modelo 200, las cuotas íntegras y, en su caso, demás cantidades, resultantes de gravar las rentas generadas con ocasión de la transmisión de inmuebles y participaciones de acuerdo con el régimen general del Impuesto sobre Sociedades en orden a proceder a la regularización pertinente prevista en el artículo 125.3 de la LIS.

    Likewise, companies that have opted for the application of the special SOCIMI regime with the conditions set out in first transitory provision of Law 11/2009 fail to comply with said conditions and, therefore, are taxed under the general corporate income tax regime, must include in these boxes the amount of the difference referred to in the second paragraph of said transitory provision.

    In the cases of joint taxation, the amounts to be refunded in this return for the items referred to in the previous paragraph and in the proportion corresponding to each Administration shall be entered in the boxes [00633] and [00642].