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Form 200. Corporate Income Tax Declaration 2018

11.5.1.2 Application of the special regime

The carrying out of the operations regulated in Chapter VII of Title VII of the LIS apply the regime established therein, unless expressly indicated otherwise through communication to the Tax Administration .

Particularities of communication

  • Communication must be presented by the entity acquiring the operations, unless it is not resident in Spanish territory, in which case said communication will be made by the transferring entity.

    In the case of operations in which neither the acquiring nor the transferring entity are residents in Spanish territory, the communication must be presented by the partners of the transferring entity, provided that they are residents in Spanish territory. Otherwise, the communication will be carried out by the transmitting entity.

  • The communication must be made within the term of three months following the date of registration of the public deed documenting the operation.

    If registration is not necessary, the period will be computed from the date on which the public deed or equivalent document corresponding to the operation is granted.

In operations of change of registered office, the communication must be made within the period of three months following the date of registration in the registry of the Member State of the new registered office of the public deed or equivalent document in which the operation is documented.

In the case of operations in which neither the acquiring entity nor the transferring entity are residents in Spanish territory, the communication will be made within the period provided for the presentation of the declarations or self-assessments corresponding to the partners of the transferring entity, provided that they are residents. in Spanish territory. Otherwise, the deadline provided in the first paragraph will apply.

  • Communication must be addressed to the Delegation of the State Tax Administration Agency of the fiscal domicile of the entities, or, where appropriate, to the Regional Inspection Units or to the Central Delegation of Large Taxpayers, to which they are attached.

  • The communication must have the following content :

    • Identification of the entities participating in the operation and description thereof.

    • Copy of the public deed or equivalent document that corresponds to the operation.

    • If the operations have been carried out through a public offer to acquire shares, a copy of the corresponding prospectus must also be provided.

    • Indication, if applicable, of the non-application of the special tax regime Chapter VII of Title VII of the LIS.