CORPORATION TAX SPECIAL REGIME OF PUBLIC LIMITED INVESTMENT COMPANIES LISTED ON THE PROPERTY MARKET (SOCIMI) (Act 11/2009, of 26 October, modified by Act 16/2012) This is an optative regime, that is also applicable for partners.The option must be adopted by the General Meeting of Shareholders and must be communicated to the Delegation of the Tax Agency corresponding to the company's tax domicile, before the last three months prior to the conclusion of the tax period. If this period is fulfilled, the tax regime will apply in any tax period which finishes later than the said communication and in any successive periods which may conclude before the waiver of the regime is notified. It is incompatible with any of the special regimes provided for in Title VII of the Revised Text of the Spanish Corporation Tax Act (TRLIS), except for: - Mergers, demergers, asset contributions and securities swaps. - International fiscal transparency - Financial lease. REQUIREMENTS