4.2.65 Keys 00379 and 00380 valuation of assets and rights. special regime for restructuring operations (Chapter VII, Title VII LIS)

Corporate Taxpayers who have opted to apply the special tax regime for mergers, spin-offs, contributions of assets, exchange of securities and change of registered office of a European Company or a European Cooperative Company from one Member State to another of the European Union, regulated in Chapter VII of Title VII of LIS , must record in key [00379] (increases) and in key [00380] (decreases) the corrections to the accounting result that, in accordance with the provisions of the aforementioned regulations, arise in the performance of the aforementioned operations.

In this sense, it will be understood that the operations regulated in Chapter VII of Title VII of the LIS apply the regime established therein, unless expressly indicated otherwise through the communication regulated in the second paragraph of article 89.1 of said regulation.