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Practical Handbook for Companies 2021

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 [00633] and [00642] "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.