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