Box 00035 Application of the special regime for mergers, spin-offs, contributions of assets and exchanges of securities (Chapter VII, Heading VII LIS)

This box will be checked by the entities that carry out operations to which the special tax regime for mergers, spin-offs, contributions of assets and exchange of securities is applicable as provided for in Chapter VII of Title VII of the LIS .

This box must also be checked by entities that, under this special tax regime, carry out operations to change the registered office of a European Company or a European Cooperative Society from one Member State to another of the European Union.

This box should only be checked if in the tax period to be declared, the entity has carried out any of the operations to which said special tax regime is applicable.

The development of the special tax regime for mergers, spin-offs, contributions of assets, exchange of securities and change of registered office is found in Chapter 9 of this Practical Manual.