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Practical guide for completing census form 036

Listed public limited company for investment in the real estate market “SOCIMI, S.A.” (TO)

(Law 11/2009, of October 26, modified by Law 16/2012 of December 27 with effect for tax periods beginning on or after January 1, 2013)

The main activity of these companies must be investment in urban real estate assets for rental.

SOCIMI must have the legal form of a public limited company and be listed on regulated markets.

  • When the company has opted for the special tax regime established in this Law, it must include in the name of the company the indication "Listed Company for Investment in the Real Estate Market, Public Limited Company", or its abbreviation, " SOCIMI , SA ".
  • Original and photocopy of the public deed of incorporation, which includes the bylaws that govern the operation of the company.
  • Certificate of registration of the company in the Commercial Registry (failing this, it will be sufficient to provide the public deed of incorporation in which the stamp of the registration is printed will appear).
  • Photocopy of the NIF of the person who signs the census declaration, who must be a representative of the company. If the interested party appears before the Tax Authority, it will not be necessary to provide a photocopy of the NIF , provided that he/she authorizes the bodies of the AEAT to verify his/her identity data.
  • Original and photocopy of the document that proves the capacity of representation of the person signing the census declaration (this will not be necessary if it appears as such in the articles of incorporation or in the bylaws).