New regulations for 2016

Order HFP/1922/2016, of 19 December, approving form 217 for the self-assessment of corporation tax: special tax on dividends or shares in benefits distributed by real estate investment trusts (SOCIMI)

Order HFP/1922/2016, of 19 December, approving form 217 for the self-assessment of corporation tax was published in the Official State Gazette of 21 December 2016: special levy on dividends or shares in profits distributed by real estate investment trusts (REIT), which enters into force on 22 December 2016 and is applicable to tax periods commencing from 1 January 2013.

This form will be exclusively available in electronic format and must be filed and paid electronically.

Companies opting to apply the tax regime set forth in Act 11/2009 of 26 October, governing REITs, are required to file form 217 and pay the corresponding amount. The filing term is two months from the date of the profit distribution agreement. If the filing period were to have commenced before the entry into force of this order, form 217 may be filed within the two months following the date of its publication in the Official State Gazette.

por la que se aprueba el modelo 217 de autoliquidación del impuesto sobre sociedades: gravamen especial sobre dividendos o participaciones en beneficios distribuidos por sociedades anónimas cotizadas de inversión en el mercado inmobiliario.(BOE, 21-diciembre-2016)