Form 217. SOCIMI special tax
General Details
Denomination
Form 217. SOCIMI special tax
Procedure type
Taxation
Subject
Taxes
Purpose
Special tax on dividends or shares in profits distributed by Listed Investment Companies in the Real Estate Market.
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Company
Place for presentation
Telematic
Documentation
Model 217
Phases of the procedure/service
It does not have specific processing phases
Forms
Resolution deadline
Does not have
Resources
The filing of appeals is not appropriate.
Information linked to electronic processing
Identification system
Electronic certificate
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
-
Law 11/2009, of October 26,
which regulates Listed Investment Companies in the Real Estate Market (BOE October 27, 2009).
-
Order HFP/1922/2016, of December 19,
approving form 217 for self-assessment of corporation tax: special tax on dividends or shares in profits distributed by listed investment companies in the real estate market (BOE December 21, 2016).