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Practical Manual for Companies 2023.

Box 00064 SOCIMI entry tax regime

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 October 26, which regulates Listed Public Limited Companies for Investment in the Real Estate Market, provided that they meet the requirements established in said law, in the tax period in which they have opted to apply the special tax regime for SOCIMI provided for in the aforementioned Law 11/2009.