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Practical Manual of Companies 2022.

Box 00057 SOCIMI exit tax regime

This box will be checked by those entities that were paying taxes under the special tax regime for SOCIMIs and and now pay taxes under a different Corporate Tax regime , and who have obtained income derived from the transfer of real estate or interests in other entities owned at the beginning of the tax period in which the company becomes taxable the tax regime different from that of the SOCIMI , when that transfer is carried out in periods in which that different regime is applicable, and that in accordance with the provisions of article 12.2 of Law 11/2009 , of October 26, which regulates the listed Public Limited Investment Companies in the Real Estate Market, must tax in the period subject to declaration, the part of said income attributable to the tax periods in which the special regime was applicable. of SOCIMIs.