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Practical Handbook for Companies 2021

Box 00012 SOCIMI

This box should be ticked by SOCIMI and entities resident in Spanish territory referred to in Article 2.1 c) of Law 11/2009, of 26 October, which regulates Listed Real Estate Investment Companies, both in the tax period in which these entities have opted (by means of the corresponding notification referred to in Article 8.1 of Law 11/2009) to apply the special regime, and in the subsequent periods in which they continue to apply the special regime and which end before the renunciation of the regime is notified.

In the tax period in which the special regime for SOCIMIs is applied, these entities must also tick the box [00064] "Régimen fiscal entrada SOCIMI" on page 1 of form 200.