Ley 11/2009, de 26 de octubre, por la que se regulan las Sociedades Anónimas Cotizadas de Inversión en el Mercado Inmobiliario

This law regulates listed real estate investment companies, known as SOCIMIs in Spain. It establishes the framework for their creation, operation, and tax treatment, aiming to promote investment in the real estate market. The law affects investors, real estate developers, and the financial sector. It aims to provide a transparent and attractive investment vehicle for real estate assets.