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Practical Manual of Companies 2022.

Box 00012 SOCIMI

SOCIMI and resident entities must check this box in Spanish territory to which article 2.1 c) of Law 11/2009 , of October 26, which regulates Listed Investment Companies in the Real Estate Market, both in the tax period in which said entities have chosen (through the corresponding communication referred to in article 8.1 of Law 11/2009) to apply the special regime, and in the successive periods in which the special regime continues to apply and which conclude before the renunciation of the regime is communicated.

In the tax period in which you choose to apply the special regime for SOCIMIs, these entities must also mark box [00064] "Tax regime entry SOCIMI " on page 1 of form 200 .