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Practical Manual of Companies 2023.

Box 00012 SOCIMI

This box must be checked by the SOCIMI and the resident entities in Spanish territory referred to in article 2.1 c) of the 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 opted (through the corresponding communication to which Article 8.1 of Law 11/2009 refers) for applying the special regime, as well as 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 check the box [00064] « SOCIMI entry tax regime » on page 1 of form 200 .