Increase due to non-compliance with the requirements of the SOCIMI
Entities that apply and/or have applied the special tax regime of the SOCIMI and have not complied with the three-year period of permanence referred to in article 3.3 of Law 11/2009, of 26 October, which regulates Listed Real Estate Investment Companies, or become taxed under a different corporate income tax regime before the aforementioned three-year period has expired, must make the relevant regularisations under the terms of article 125.3 of the LIS.
Filling in form 200
These adjustments must be included in the boxes  and  "Increase due to non-compliance with SOCIMI requirements" on page 14 bis of form 200.
You can consult the regularisation procedure for non-compliance with the requirements for SOCIMIs in the section dedicated to these entities at Chapter 10 of this Practical Handbook.