8,2,6,4,2. Completion of F5: Special regime for mergers, spin-offs and exchange of securities of entities not resident in Spain

Special regime for mergers, spin-offs and exchange of securities of entities not resident in Spain

This section must only be completed by taxpayers who, being partners of entities not resident in Spain, have been affected during the 2019 financial year by merger, spin-off and securities exchange operations in said entities. You must indicate the taxpayer who is a partner of the entity, and the number of operations carried out under this special regime.