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Form 200. Corporate Income Tax Declaration 2019

4.2.65 Codes 00379 and 00380 valuation of assets and rights. special regime restructuring operations (Chapter VII, Title VII LIS)

Corporation Tax taxpayers who have opted for the application of the special tax regime for mergers, divisions, contributions of assets, exchange of securities and change of registered office of a European Company or a European Cooperative Society from one Member State to another the European Union, regulated in Chapter VII of Title VII of the LIS , must be entered in code [00379] (increases) and in code [00380] (decreases), completing, where applicable, their corresponding breakdown boxes, the corrections to the accounting result that, in accordance with the provisions of the aforementioned regulations, arise in the performance of the aforementioned operations.

In this sense, it will be understood that the operations regulated in Chapter VII of Title VII of the LIS apply the regime established therein, unless expressly indicated otherwise through the communication regulated in the second paragraph of article 89.1 of said rule.