6.6 Case Art. 12.2 Law 11/2009 Code 00562 Full share

Case of article 12.2 of Law 11/2009, of October 26

In the case provided for in section 2 of article 12 of Law 11/2009, that is, when income is generated from the transfer of real estate that is owned at the beginning of a year in which the company becomes taxed under a tax regime other than that of the SOCIMI and that is transferred in periods in which that other regime is applicable (this same criterion will apply to income from the transfer of shares in other entities referred to in section 1 of article 2 of said law), said income being understood to be generated in a linear manner in all the years of ownership of the property, the full tax rate for the tax period will be made up of the part relating to the regime other than the SOCIMI and the part corresponding to the aforementioned transfers taxed as established in the aforementioned law.

Companies that find themselves in this case must mark the code [00057] on page 1 of form 200.

[00562] = [00520] x ([00558] / 100)