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SOCIMI Spain: What are they and how do they work?

SOCIMI are exempt from capital gains tax and municipal tax; Offer excellent dividend yield and investment liquidity. In other words, such investment funds are attractive , as all SOCIMI are, lies in their openness, transparency, accessibility to a wide range of people and a predictable earnings model. Legally, all activities of SOCIMI are regulated by “Law 11/2009 of October 26th”, which was later amended by “Law 16/2012 of December 27th”.