Model 237. Special tax on undistributed profits of SOCIMIs (Real estate investment trusts).
General Details
Denomination
Model 237. Special tax on undistributed profits of SOCIMIs (Real estate investment trusts).
Procedure type
Taxation
Subject
Taxes
Purpose
New self-assessment of the Special Tax on the portion of profits not distributed by Listed Real Estate Investment Companies (SOCIMI), which comes from income that has not been taxed at the general rate of Corporate Tax and is not within the legal reinvestment period (final provision 2ª. One Law 11/2021 and art. 9.4 Law 11/2009 SOCIMI).
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Company
Place for presentation
Telematics, at the electronic headquarters of the Tax Agency.
Documentation
The special tax will be accrued on the day of the agreement to apply the results of the financial year by the General Shareholders' Meeting, or equivalent body, and must be self-assessed and paid within two months from the accrual date. Any deadlines that fall on a non-business day shall be deemed to be transferred to the next business day.
Phases of the procedure/service
There are no specific processing phases.
Forms
Resolution deadline
Does not have
Resolution body
State Agency for Tax Administration
Resources
Not applicable.
Information related to electronic processing
Identification system
Electronic certificate
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Order HFP/1430/2021, of December 20,approving model 237 "Special tax on undistributed profits by listed investment companies in the real estate market. Corporation Tax. Self-assessment" and the form and procedure for its presentation are determined (BOE December 23, 2021).
Processing regulations
Order HAP/2762/2015, of December 15,which modifies Order HAP/2194/2013, of November 22, which regulates the procedures and general conditions for the presentation of certain self-assessments and information returns of a tax nature (BOE December 21, 2015)
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).