Submission periods
Special tax on undistributed profits by listed investment companies in the real estate market. Corporation Tax. Self-assessment.
Deadlines: Two months from the day of the agreement to apply the results of the year by the general meeting of shareholders, or equivalent body.
Taxpayers, whose declaration period had begun prior to the date of entry into force of the ministerial order approving the model, may submit the declaration within two months following the date of its publication in the BOE.