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Form 200. Corporate Income Tax Declaration 2019
11. Specialties for completing Form 200
11.5 Regime for mergers, spin-offs, asset contributions, exchange of securities and change of registered office

Form 200. Corporate Income Tax Declaration 2019

11.5.1 Taxation specialties

11.5.1.1 Operations to which the special regime applies
11.5.1.2 Application of the special regime
11.5.1.3 Non-application of the special regime

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Updated webpage: July 28, 2025