Box 00062 Tax system for contributions of assets to asset management companies (Law 8/2012)

This box will be checked by companies that carry out operations of contribution of assets to companies for the management of assets referred to in Chapter II of Law 8/2012 , of October 30, on the restructuring and sale of real estate assets in the financial sector. According to the provisions of article 8 of Law 8/2012, these operations will be subject to the special regime of mergers, spin-offs, contributions of assets, exchange of securities and change of registered office regulated in Chapter VII of Title VII of the LIS .

The particularities of this special regime are found in Chapter 9 of this Practical Manual.