Model 237. Special tax on undistributed profits of SOCIMIs
Order HFP/1430/2021, of December 20, has been published, approving model 237 "Special tax on undistributed profits by listed investment companies in the real estate market. Corporation Tax. Self-assessment" and the form and procedure for its presentation are determined.
It will come into force on January 3, 2022 and will be applicable for tax periods starting on January 1, 2021.
Orden HFP/1430/2021, de 20 de diciembre,
por la que se aprueba el modelo 237 "Gravamen especial sobre beneficios no distribuidos por sociedades anónimas cotizadas de inversión en el mercado inmobiliario. Impuesto sobre Sociedades. Autoliquidación" y se determina forma y procedimiento para su presentación.