11.5.2 Specialties for completing Form 200
The application of this special tax regime is materialized for taxpayers of the Corporate Tax, by marking the code [00035] (Application of the special regime for mergers, spin-offs, contributions of assets and exchange of securities of Chapter VII of Title VII) which appears on page 1 of the declaration model.
- 11.5.2.1 Type of operation (page 23 of model 200)
- 11.5.2.2 Transmitting entity: NIF and company name (page 23 of form 200)
- 11.5.2.3 Acquiring entity: NIF and company name (page 23 of form 200)
- 11.5.2.4 Date of corporate agreements (page 23 of form 200)
- 11.5.2.5 Value of shares delivered/received (page 23 of form 200)
- 11.5.2.6 Amount of income not included in the declarant's tax base (page 23 of form 200)