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Practical Manual of Companies 2021.

Box 00064 SOCIMI entry tax regime

The SOCIMI and the entities resident in Spanish territory referred to in article 2.1.c) of Law 11/2009 must check this box. , of October 26, which regulates Listed Joint Stock Investment Companies in the Real Estate Market, provided that they meet the requirements established in said regulation, in the tax period in which they have chosen to apply the special tax regime for REITs provided for in the aforementioned Law 11/2009.