2.6.2.6 Application of the special regime for mergers, spin-offs, contributions of assets and exchange of securities (Chapter VII, Title VII LIS)

This key will be marked by the entities to which the special regime of mergers, spin-offs, contributions of assets and exchange of securities, regulated in Chapter VII of Title VII of the LIS applies.

This key must also be entered by entities that, under this special tax regime, carry out operations to change the registered office of a European Company or a European Cooperative Society from one Member State to another of the European Union.

This key should only be marked if, in the tax period to be declared, the entity has carried out any of the operations to which said special tax regime is applicable.

You can consult section 11 of this Help for the specific details of completing form 200 for these entities.