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Practical Manual for Companies 2022.

Box 00012 SOCIMI

This box must be checked by the SOCIMI and the entities resident in Spanish territory referred to in article 2.1 c) of Law 11/2009 of 26 October, regulating Listed Public Limited Companies for Investment in the Real Estate Market, both in the tax period in which said entities have opted (through the corresponding communication referred to in article 8.1 of Law 11/2009) to apply the special regime, as well as in the successive periods in which they continue to apply the special regime and which conclude before the renunciation to the regime is communicated.

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