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Practical Handbook for Companies 2025.

Box 00012 SOCIMI

This box must be ticked by the SOCIMI and the entities resident in Spanish territory referred to in article 2.1 c) of Law 11/2009 of 26 October, which regulates Listed Public Limited Companies for Investment in the Real Estate Market, both in the tax period in which said entities have opted (by means of the corresponding communication referred to in article 8.1 of Law 11/2009) to apply the special regime, as well as in the successive periods in which they continue to apply the special regime and which conclude before the renunciation to the regime is communicated.

In the tax period in which the special SOCIMI regime is chosen to be applied, these entities must also mark the box [00064]"Tax regime for SOCIMI entry" on page 1 of form 200.