11. Specialties for completing form 200
- 11.1 Entities that are part of a group that pays taxes under a tax consolidation regime
- 11.2 Cooperative societies
- 11.3 Regime of shipping entities based on tonnage
- 11.4 International tax transparency
- 11.5 Regime for mergers, divisions, contributions of assets, exchange of securities and change of registered office
- 11.6 Special tax regime for Listed Joint Stock Companies for Investment in the Real Estate Market (SOCIMI)
- 11.7 Special regime for Spanish and European economic interest groups and temporary business unions
- 11.8 Joint taxation regime for the State Administration and the Provincial Councils of the Basque Country and/or Foral Community of Navarra
- 11.9 Non-resident income tax taxpayers (permanent establishments)
- 11.10 Special regime for entities under the regime of attribution of income incorporated abroad with presence in Spanish territory