Skip to main content
Practical Manual of Companies 2021.

Box 00057 SOCIMI exit tax regime

This box will be marked by those entities that were paying taxes under the special tax regime for SOCIMIs and become taxed under a different Corporate 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 taxable under the tax regime other than that of the REITS , when This transfer is carried out in periods in which this different regime is applicable, and that in accordance with the provisions of article 12.2 of Law 11/2009, of October 26, which regulates listed Public Investment Companies in the Market Real Estate, must tax in the period subject to declaration, the part of said income attributable to the tax periods in which the special regime for REITs was applicable.