7.6.6.5. Section F5 Special regime for mergers, divisions, exchanges of securities and non-monetary contributions

This section will be completed by those taxpayers who, being partners of non-resident entities in Spain, have been affected in this year by merger, spin-off or exchange of securities operations regulated in Chapter VII of Title VII of the Corporate Tax Law. .

In the data capture window, you will complete the type of operation, the NIF and the name of the entity, the type of element transmitted, the dates and values ​​of the elements transmitted and if the non-resident entity has not applied a regime similar to that regulated in Chapter VII of Title VII of the Corporate Tax Law (articles 48 and 49 of the Regulation of said Tax), will mark the box enabled for that purpose.