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Form 200. Corporate Income Tax Declaration 2019

2.7.2.17 Tax regime for operations to contribute assets to companies for asset management (Law 8/2012)

This key will be marked in the case of the operations of contribution of assets to companies for the management of assets referred to in Chapter II of Law 8/2012, of October 30, on the restructuring and sale of real estate assets in the sector. financial. According to the provisions of article 8 of Law 8/2012, the special regime for mergers, divisions, contributions of assets, exchange of securities and change of registered office regulated in Chapter VII of Title VII of the LIS and covered by the tax regime provided for in article 8 of said law.