7.6.6.5. Section F5 Special regime for mergers, spin-offs, exchange of securities and non-monetary contributions

This section must be completed by those taxpayers who, being partners of entities not resident in Spain, have been affected in this fiscal year by merger, spin-off or securities exchange operations regulated in Chapter VII of Title VII of the Corporate Tax Law.

In the data capture window, you will fill in 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 Regulations of said Tax), you will check the box enabled for that purpose.