Form 217. SOCIMI special tax
General Details
Denomination
Form 217. SOCIMI special tax
Procedure type
Taxation
Subject
Taxes
Purpose
Special tax on dividends or profit shares distributed by listed real estate investment companies.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Company
Place for presentation
Telematic
Documentation
Model 217
Phases of the procedure/service
There are no specific processing phases.
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Resources
There is no need to file an appeal.
Information related to electronic processing
Identification system
Electronic certificate
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
-
Ley 11/2009, de 26 de octubre,
por la que se regulan las Sociedades Anónimas Cotizadas de Inversión en el Mercado Inmobiliario (BOE 27-octubre- 2009).
-
Orden HFP/1922/2016, de 19 de diciembre,
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).
Processing regulations
Order HAP/2194/2013, of November 22,which regulates the procedures and general conditions for the presentation of certain self-assessments, information returns, census returns, communications and refund requests, of a tax nature (BOE 26-November-2013)
Regulations approving the inclusion of the procedure or service in the registry
Resolution of December 28, 2009, of the Presidency of the State Tax Administration Agency,creating the e-portal and regulating the electronic registers of the Tax Agency (Official State Gazette, 29 December 2009).