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Form 200. Corporate Income Tax Declaration 2018

11.5.2.3 Acquiring entity: NIF and company name (page 23 of model 200)

These codes will include, if they have one, the tax identification number (NIF) and the corporate name of the entity, new or pre-existing, that has acquired the corresponding corporate assets due to the merger or spin-off to which it applies. the special regime, in accordance with the provisions of articles 76 and 77 of the Corporate Tax Law.

If it is a securities exchange operation, the NIF and corporate name of the entity that acquires a participation in the share capital of another that allows it to obtain the majority of the voting rights in it will be recorded, in accordance with the provisions in articles 76 and 80 of the LIS .

In the case of transfers of the business or of assets or liabilities carried out by credit institutions regulated in the eighth Additional Provision of the LIS, the NIF and the corporate name of the credit institution that has acquired the business or assets or Passives.