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Practical Manual of Companies 2022.

Increase due to non-compliance with the requirements of the SOCIMI

The entities that apply and/or have applied the special tax regime of the SOCIMI and have failed to comply with the term of 3 years of permanence referred to article 3.3 of Law 11/2009, of October 26, which regulates Listed Investment Companies in the Real Estate Market, or become taxed by another different regime in the Corporate Tax before the expiration of the referred to period of three years, they must carry out the pertinent regularizations under the terms of article 125.3 of the LIS .

Filling in form 200

These regularizations 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 regularization procedure for non-compliance with the requirements demanded of REITs in the section dedicated to these entities in Chapter 10 of this Practical Manual.