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Practical Handbook for Companies 2021

Box 00057 SOCIMI exit tax regime

Check this box for those entities that were taxed under the special tax regime for SOCIMI and become taxed under a different corporate income tax regime, and that have obtained income derived from the transfer of real estate or shares in other entities owned at the beginning of the tax period in which the company becomes taxed under the tax regime other than that of the SOCIMI, when this transfer is made in periods in which this different regime is applicable, and that according to the provisions of Article 12.2 of Law 11/2009, of 26 October, which regulates listed Real Estate Investment Companies, must tax in the period being reported, the part of this income attributable to the tax periods in which it was applicable and which is taxed under the special tax regime for SOCIMIs.