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Form 200. Corporate Income Tax Declaration 2019

11.5.1.2 Application of the special regime

The performance of operations regulated in Chapter VII of Title VII of the LIS apply the regime established therein, unless otherwise expressly indicated through communication to the Tax Administration.

Particularities of communication

  • Communication must be submitted by the entity acquiring the operations, unless it is not resident in Spanish territory, in which case said communication will be made by the transmitting entity.

    In the case of transactions in which neither the acquiring entity nor the transferring entity are resident in Spanish territory, the communication must be submitted by the partners of the transferring entity, provided that they are resident in Spanish territory. Otherwise, the communication will be made by the transmitting entity.

  • The communication must be made within the period of three months following the date of registration of the public deed in which the operation is documented.

    If registration is not necessary, the period will be calculated from the date on which the public deed or equivalent document corresponding to the operation is granted.

In the case of operations involving a change of registered office, the notification must be made within three months of the date of registration in the register of the Member State of the new registered office of the public deed or equivalent document in which the operation is documented.

In the case of transactions in which neither the acquiring entity nor the transferring entity are resident in Spanish territory, the communication will be made within the period provided for the presentation of the declarations or self-assessments corresponding to the shareholders of the transferring entity, provided that they are resident in Spanish territory. Otherwise, the period provided for in the first paragraph shall apply.

  • Communication must be addressed to the Delegation of the State Tax Administration Agency of the tax domicile of the entities, or where appropriate, to the Regional Inspection Departments or the Central Delegation of Large Taxpayers, to which they are attached.

  • The communication must have the following content :

    • Identification of the entities participating in the operation and description thereof.

    • Copy of the public deed or equivalent document corresponding to the operation.

    • If the transactions have been carried out through a public offer to acquire shares, a copy of the corresponding information prospectus must also be provided.

    • Indication, where applicable, of the non-application of the special tax regime Chapter VII of Title VII of the LIS.