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Practical Handbook for Companies 2021

Box 00064 SOCIMI entry tax regime

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 Public Limited Companies for Investment in the Real Estate Market, provided that they meet the requirements established in said law, in the tax period in which they have opted to apply the special tax regime for SOCIMI provided for in the aforementioned Law 11/2009.