Spain
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Reconcile disclosure/ content with the earlier structural rename (the 2026-08-24 commit only captured the file moves, not the content rewrites); archive data-governance.md + fiduciary-data-mandate.md (invented technology-services-agreement specifics with no source trail); fix a real factual error in limited-partnership-structure.md and equity-transfer-model.md (fabricated transfer-refusal grounds, replaced with the sourced 45% financial-institution concentration mechanism); trim unsourced T5013/adjusted-cost-base/at-risk-rules specifics; fix stale topic- prefixed wikilinks and a pre-existing section-ordering error in direct-hold-framework.md
@@ -1,38 +1,38 @@ --- schema: foundry-doc-v1 title: "Spain reporting overview" slug: spain-reporting-overview category: reports-spain title: "Spain" slug: spain-disclosure aliases: - spain-reporting-overview - spain-filings category: disclosure index_group: vehicle-disclosure type: topic content_type: topic quality: complete short_description: "Reporting overview for the planned Professional Centres Spain SOCIMI: filings intended for this shelf once the vehicle is established and reporting." short_description: "What Professional Centres Spain SOCIMI will publish to this page, once established." status: active audience: public bcsc_class: public-disclosure-safe language_protocol: PROSE-TOPIC last_edited: 2026-07-11 last_edited: 2026-08-24 editor: pointsav-engineering paired_with: spain-reporting-overview.es.md paired_with: spain-disclosure.es.md --- Professional Centres Spain SOCIMI is a planned Direct-Hold Solution within the [[four-jurisdiction-framework|Four-Jurisdiction Framework]], intended to be formed in Madrid as a Sociedad Cotizada de Inversión en el Mercado Inmobiliario. It is not yet established, and this shelf does not yet carry any reports. [[four-jurisdiction-framework|Four-Jurisdiction Framework]], intended to be formed in Madrid. It is not yet established, and this page is empty until it is. ## What this shelf is intended to hold ## What this page will hold Once the Professional Centres Spain SOCIMI is established and reporting, this shelf is intended to carry its financial statements, management reporting, filings made with the Comisión Nacional del Mercado de Valores, independent property valuations and appraisals, and per-asset distribution records, consistent with the reporting model already in place for Professional Centres Canada LP. Because SOCIMI status requires listing on a regulated market to preserve its tax-exempt treatment, this vehicle's disclosure is expected to align with listed-issuer reporting standards once established. This description is forward-looking and subject to change; the timing and terms of the vehicle's formation are not yet determined. Once established, this page is intended to carry financial statements, valuations, and distribution records, consistent with the page already in place for [[canada-disclosure|Professional Centres Canada LP]]. This description is forward-looking and subject to change; the timing and terms of the vehicle's formation are not yet determined. ## See also - [[four-jurisdiction-framework|Four-Jurisdiction Framework]] — the planned deployment architecture referenced above - [[forward-looking-statements-advisory|Forward-Looking Statements Advisory]] — how "planned" and "intended" are used in this wiki - [[four-jurisdiction-framework|Four-Jurisdiction Framework]] - [[forward-looking-statements-advisory|Forward-Looking Statements Advisory]]