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Instructions

Special tax on dividends or profit shares distributed by listed real estate investment companies.

  1. ID

    The taxpayer's identification data will be recorded: your tax identification number (NIF) and company name.

  2. ACCRUAL

    Accrual date: The accrual date for the special tax on dividends or profit shares distributed by SOCIMIs will be recorded, which will take place on the day of the profit distribution agreement reached by the general shareholders' meeting, or equivalent body.

    Tax year: The year corresponding to the start date of the tax period must be filled in with four digits.

    Length of tax period: The start and end dates of the tax period to which the declaration refers will be indicated in this section.

  3. RELATIONSHIP OF RECIPIENTS

    The identifying data of each recipient must be recorded: your tax identification number or that of your representative and the name or company name.

    Amount: full amount of the dividend or profit share received by the partner.

  4. SETTLEMENT

    Number of recipients: In this section, the number resulting from the sum of recipients recorded in the previous section will be shown.

    Full amount: In this section, the amount resulting from the sum of the full amounts declared in the previous section will be shown.

    Tax rate: The current tax rate for the settlement of the tax will be recorded (19% as of January 1, 2013).

    Percentage of taxation to the State Administration: In this section the percentage of 100% will appear. If the percentage of taxation to the State Administration is different from 100% due to joint taxation with the Administrations of the Basque Country or Navarre, this must be indicated in the box provided for this purpose and the percentage corresponding to the State Administration must be entered.

    Quota: The tax rate will be the result of applying the tax rate specified in box 03 to the full amount of the dividends reported in box 02. Box 06 indicates the portion of the tax corresponding to the state administration, which will be the entire amount except in cases of joint taxation with the administrations of the Basque Country or Navarre. In these, box 05 will indicate the result of applying the percentage corresponding to the regional administrations of the Basque Country and Navarre to that result.

    Result of the previous self-assessment: Boxes 07 and 08 must be completed exclusively in the case of filing supplementary self-assessments to indicate the result corresponding to the previous self-assessment.

    Result to enter: In boxes 09 and 10, the amount to be paid resulting from the self-assessment must be indicated, both to the Provincial Administrations (box 09) and to the State Administration (box 10).

  5. Complementary

    If the self-assessment is complementary to a previously submitted return for the same period, the supporting document number identifying the previous self-assessment must be included. In this case, in keys [07] or [08], as the case may be, the amount paid for the self-assessment submitted previously will be recorded.

FILING PERIOD

The tax on dividends or profit shares distributed by SOCIMIs must be self-assessed and paid. within two months from the date of accrual. Any deadlines that fall on a non-business day shall be deemed to be transferred to the next business day.

The ministerial order approving Form 217 applies to tax periods beginning on or after January 1, 2013.

All amounts must be expressed in euros, with the whole number followed by two decimal places.