11.5.2.3 Acquiring entity: NIF and company name (page 23 of form 200)

These keys will state, if applicable, the tax identification number (NIF) and the corporate name of the entity, new or pre-existing, that has acquired the corresponding corporate assets due to the merger or demerger to which the special regime applies, in accordance with the provisions of articles 76 and 77 of the Corporate Tax Law.

If it is a securities exchange operation, the NIF and the corporate name of the entity that acquires a stake in the share capital of another entity that allows it to obtain the majority of the voting rights in it will be recorded, in accordance with the provisions of articles 76 and 80 of the LIS .

In the case of transfers of business or assets or liabilities made by credit institutions regulated in the Eighth Additional Provision of the LIS, the NIF and the corporate name of the credit institution that has acquired the business or the assets or liabilities must be recorded.