8,2,6,4,2. F5 completion: special regime for mergers, divisions and exchange of securities of non-resident entities in Spain

Special regime for mergers, spin-offs and exchange of securities of non-resident entities in Spain

Only taxpayers who, being partners of non-resident entities in Spain, have been affected during the 2019 financial year by merger, spin-off and exchange of securities in said entities will complete this section. You must indicate the taxpayer partner of the entity, and the number of operations carried out in this special regime.