Box 00064 SOCIMI entry tax regime
The SOCIMI and the resident entities in Spanish territory referred to in must check this box. article 2.1.c) of Law 11/2009 ##4##, of October 26, which regulates Listed Investment Companies in the Real Estate Market, provided that they meet the requirements established in said law. rule, in the tax period in which they have chosen to apply the special tax regime for REITs provided for in the aforementioned Law 11/2009.