6.5 Listed Public Limited Companies for Investment in the Real Estate Market (SOCIMI). Key 00562 Full fee

REIT

In tax periods beginning on or after 1 January 2013, the total tax liability of entities subject to the special tax regime SOCIMI will be formed by the sum of the products of the amounts of the keys [00520] (part of the taxable base of the tax period that is taxed at the general rate) and [00521] (part of the taxable base of the tax period that is taxed at the 0% tax rate) by their respective tax rates, the latter product being 0 (zero).

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